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TMI Blog2017 (1) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Department Per Anil G. Shakkarwar : The present appeal is filed against the Order-in-Appeal No. 238/CE/APPL/NOIDA/09 dated 31.08.2009 passed by Commissioner (Appeals), Customs & Central Excise, Noida. 2. The appellants are engaged in the manufacture of plastic moulded parts of four wheelers, TV cabinets etc. They were clearing goods manufactured by them on payment of appropriate duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rs. 53,319/- on inputs service. Therefore, on 20.03.2008 appellant were issued with a show cause notice with proposal to demand excise duty of Rs. 4,54,933/- and appropriation of Rs. 5,35,499/-. Further, there was a proposal to demand service tax of Rs. 5,572/- and a proposal to disallowed Cenvat credit of Rs. 50,104/-. The said show cause notice was adjudicated through Order-in-Original No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) upheld the impugned Order-in-Original but for the modification of the demand and penalty amount on credit of service tax paid on car maintenance. Aggrieved by the said Order-in-Appeal, the appellant preferred present appeal before this Tribunal. 3. The appellant contended in the grounds of appeal that he had been clearing the goods on payment of duty and was filing monthly ER-I Retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued after a gap of 22 months after the audit was conducted and show cause notice was issued by invoking proviso to Section 11A of Central Excise Act, 1944 and the Hon'ble High Court at Allahabad has held that in that case show cause notice was not sustainable because there was no deliberate act of suppression of the fact. It was further held in the said case that without their being any inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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