TMI Blog2017 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... regularly availed Cenvat Credit and demanding of appropriate interest and also imposition of penalty u/r 15(2) of CCR, 2004 read with Section 11AC of CEA, 1944 is legal and proper - appeal dismissed - decided against appellant. - E/607/2012-SM - Final Order No. 20318/ 2017 - Dated:- 6-3-2017 - Shri S. S. Garg, Judicial Member Mr. Muralidharan.T, Advocate For the Appellant Mr. Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 23.12.2011 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellants are engaged in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He further submitted that the difference in the quantity imported and quantity received was due to weighment difference, handling loss or invisible loss. The learned counsel further submitted that the loss is not very significant and is only a negligible loss. He further submitted that the Weights and Measurement (Packaged Commodity) Rules, 1977 admits permissible error of 1% weight in goods which are weighing more than 15,000 grams. As the coal is hygroscopic in nature in the moist atmosphere, it will naturally weigh more and therefore, the credit cannot be denied. In support of his submission, the learned counsel relied upon the following decisions: i. CCE, Nagpur vs. Ispat Industries: 2012 (275) ELT 235 (Tri.-Mum.) ii. Hindalc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal held that duty paid as indicated in the covering document not to be taken as credit if the quantity received in the weighment is found to be less than the quantity indicated in document. In this case, the appellant has merely states that he had received 325.1 MTs short. However, the appellant is silent on the compensation, if any received, for the shortage of goods either from the supplier or from the transporter or from the insurer of the cargo. The appellant had not intimated the short receipt of goods to the jurisdictional Central Excise Authorities and unless the Departmental officers audited the records, the said irregular availment of Cenvat Credit would not have come to the knowledge of the Department. In view of the same, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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