TMI Blog2018 (2) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... l allowed - decided in favor of appellant. - Excise Appeal No. 56264/2013- [SM] - Final Order No. 50555 /2018 - Dated:- 7-2-2018 - Hon ble Mr. Anil Chaudhary, Member ( Judicial ) For the Appellant : Mr. N.K. Sharma, Advocate. For the Respondent : Mr. G.R. Singh, A.R. ORDER Per Anil Chaudhary The issue is in this appeal is whether goods received back after job work covered under bill/ invoices/ cash memo issued by the job worker and not under duplicate copy of original challan through which goods were sent for job work is a valid document or not. 2. Brief facts from order-in-appeal: M/s. Nitin Industries, Z-57 Okhla, Industrial Area, PH-II, New Delhi(Appellant) are registered with the Central Excise vide Regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which duty amounting to ₹ 5,90,330/- appears to have been evaded. 3. Accordingly, show cause notice was issued dated 05.05.2011 and it appears that the appellant have not followed the prescribed procedure under notification no. 214/86-CE, and have clandestinely removed goods in the garb of job work. Accordingly, appellant is require to show cause duty amounting to ₹ 5,90,330/- which was leviable on the goods sent for job work propose, without payment of duty, be demanded under Section 11A read with the proviso for extended period. Further interest and penalty is also proposed. The SCN was confirmed on contest and proposed demand confirmed alongwith equal amount of penalty under Section 11 AC of the Act. 4. Being aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in the paper book, wherein they have mentioned the challan no., date, description of goods/ quantity, approximate value sent to the job worker and further the said register contains the details of when the goods were received back from the job worker, challan no. of the job worker entry no. in the register of the appellant, quantity shortage or the excess, if any. Thus, the appellant properly re-corded the goods which were sent on job work and it is not disputed by Revenue that the same is not received back after the job work. The ld. Counsel further draws of my attention that under Cenvat Credit Rules, under Rule 4(5)(a) as of the applicable during the period under dispute. There is no requirement of any prescribed format of challan fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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