9911796707
TMI Blog2018 (9) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ictated but could not be pronounced. Before that, on the direction of the Hon'ble President, this Tribunal directed that the matter is to be re-heard and vide order dated 05.04.2018 the matter was released for re-hearing. The said order was challenged by the appellant before the Hon'ble High Court of Punjab and Haryana and the Hon'ble High Court of Punjab and Haryana vide order dated 02.08.2018 directed the matter to be listed before the same bench on 27.08.2018 i.e. today, therefore, these appeals are taken up for consideration. 2. The facts of the case are that the appellant's firm is a partnership firm having a unit in the state of Jammu & Kashmir and are manufacturing PVC compound granules and PE compound granules chargeable to Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om Shri Hemraj Takasia, the Production Manager of the appellant firm who was also working in the factory since May 2006 and he in his statement agreed with the disclosures made by the Foreman Shri Ramesh Kumar. Inquiry was also made with Shri Jodhraj Sharma, the Manager of the appellant firm who was also present at that time and he also confirmed that against the bills of the raw material supplier M/s Gargo Plast India, New Delhi, they usually received the material in finished form and the same is sold, as such, that in order to show diesel consumption for running the DG set for manufacture, they run the DG set for some time, that as regards the excess stock of finished goods, this material had been received as such against the invoices of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice dated 06.09.2007 was issued to the appellant and Shri Vinod Kumar Agarwal for - (a) demand of fraudulently taken refund of Rs. 53,24,260/- by the way of self-credit during the period from July 2006 to June 2007 under proviso to Section 11A (1) of Central Excise Act, 1944 along with interest on it under Section 11AB (b) imposition of penalty on the appellant firm under Section 11AC of the Central Excise Act ; and (c) imposition of penalty under Rule 26 of the Central Excise Rules on Shri Vinod Kumar Agarwal. 2.2 This show cause notice was adjudicated by the Commissioner vide order-in-original dated 10/07/10 by which - (a) the duty demand of Rs. 53,24,260/- was confirmed against the appellant along with interest on it und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006-CE dated 01.03.2006 and hence, the appellant was not liable to pay Central Excise duty on such goods and subsequently no refund under the said notification was available. It is his submission that although it has been held by the adjudicating authority that in terms of Notification No. 4/2006-CE dated 01.03.2006, the appellant was not required to pay duty if the appellant was not required to pay duty, in that circumstance, the amount paid by the appellant, in terms of Notification No. 56/2002, is not a duty and an amount paid by them, therefore, the said refunded amount cannot be recovered in terms of Section 11A of the Central Excise Act, 1944 as the said refund is neither on account of payment of short duty or non payment of paid or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpenses on diesel for running of DG set. Receipt of PVC scrap was examined by the District Industries Department and District Industries Department verified the manufacturing of finished goods. The appellant has produced copies of sale invoices, GRs, Toll receipts, Weighment slips in the form of evidence and the same were not disputed. The sole case has been made out by the Revenue on the basis of statements of Shri Hemraj Takasia, Shri Ramesh Kumar and Shri Jodhraj Sharma the employees of the appellant who retracted their statements on the very next day, stating that statements were taken under threat and pressure. Further, these statements were never examined in terms of Section 9D of the Act. Therefore, as held by this Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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