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Commissioner of Central Excise & Service Tax, Meerut-I Versus M/s Chhaya Packers & Printers Pvt. Ltd.

2017 (12) TMI 318 - CESTAT ALLAHABAD

Whether the Commissioner (Appeals) have rightly dropped the demand raised u/r 8(3A) of CER, 2002? - Held that: - on the date SCN was issued there was no default on the part of the appellant - further, SCN is issued invoking the extended limitati .....

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017 - Mr. Anil Choudhary, Member (Judicial) Shri Sandeep Kumar Singh AR - for Appellant Shri Absent on call - for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the Commissioner (Appeals) have rightly dropped the demand rais .....

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t under the provisions of CENVAT Credit Rules, 2004 (hereinafter referred as CCR). During the course of scrutiny it was revealed that during the month of July, 2013, they were required to pay duty ₹ 3,76,820/-, however out of the said duty liab .....

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paid in time and ₹ 2,55,625/- was deposited later on in two installment of ₹ 2,00,000/- paid on 03/03/2014 and ₹ 55,625/- on 29/03/2014 along with interest. The appellant thus defaulted in payment of duty during July and August, 20 .....

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es effected during 06/09/2013 to 31/03/2014 and were barred from utilization of CENVAT credit for payment of duty during such time under Rule 8(3A). It was observed that the appellant did not discharge duty liability consignment wise during September .....

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8377; 21,91,325/- alongwith interest and penalty. 3. The demand of ₹ 21,91,325/- alongwith interest due thereon was confirmed and since ₹ 1,92,964/- was already paid through PLA, therefore the said amount was appropriated towards confirme .....

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of challans mentioned in the ER-1 return of July and August, 2013 were asked by the Excise Department. It was found that the wrong challan numbers were put in the relevant ER-1 return by their employee, and actually the duty had not been deposited/s .....

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29/03/2014. The appellant also contended that once duty alongwith interest was paid there is no loss of revenue to the Department, as such demand proposed in the notice is Revenue neutral and the same is to be dropped. 5. The show cause notice was s .....

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