TMI Blog2017 (10) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules - the finished products of both the units, the Unit, Sector 57, Noida & the new Unit at Udyog Vihar Industrial Area, Greater Noida are excisable. Thus, if any duty is paid by the Unit-I on removal of machinery, fabricated in their premises, the credit for the same is available to the new Unit under the same management. Appeal allowed - decided in favor of appellant. - E/516/2008-EX[SM] - A/71124/2017-SM[BR] - Dated:- 22-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Nishant Mishra, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether Show Cause Notice was rightly issued on the same set of facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir assertion that the machinery intended to be transferred was used by them in their unit at Noida in the manufacture of goods and subsequently sought to be transferred to their unit at greater Noida. (iii) The department conducted enquiries and on that basis alleged that the machines manufactured in their unit and shown issued for captive consumption were neither installed in their unit nor were used in production and were solely manufactured for their use in their new unit at Greater Noida. It was thus alleged that the sole purpose of asking for the permission for transfer of capital goods was to avoid payment of duty on such machinery on their transfer to their unit at Greater Noida. The allegation was based on the statement of Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entionally mis-declared the facts to the Department and thus evaded payment of duty to the tune of ₹ 18,14,336/- in contravention of Rule 4, 6, 8, 11 12 of the Central Excise Rules, 2002 as well as Rule 8 of the Cenvat Credit Rules, 2002. Accordingly a show cause notice for recovery of the said duty alongwith interest in terms of Section 11A 11AB of the Central Excise Act, 1944 was issued upon the appellant. Penal provisions under Rule 25 of the said rules read with Section 11A of the Act were also invoked in the notice. Show cause notice proposing penalty on Shri Rajinder Sadu under Rule 26 of the said rules was also issued for his involvement in the alleged evasion of duty. (v) The Adjudicating Authority confirmed the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record that the appellant after fabricating the machinery had installed the same in their old units, at Sector 57, Noida and thereafter under proper permission which was granted after due verification by the Central Excise Authority, shifted the machinery to the new plant at Greater Noida without payment of duty as permissible under the scheme of the Act and the Rules. The Show Cause Notice dated 07/03/2005 has been subsequently issued after almost a year on the basis of change of opinion. There are no new facts brought on record and/or any information, which have come in possession of the Adjudicating Authority. Further, I find that the finished products of both the units, the Unit, Sector 57, Noida the new Unit at Udyog Vihar Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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