TMI Blog2019 (5) TMI 1788X X X X Extracts X X X X X X X X Extracts X X X X ..... - Applicability of Sub Rule (3) of Rule 6 of Cenvat Credit Rules 2004 - HELD THAT:- The said rule provides for recovery of amount in respect of such goods which are cleared without payment of duty. It is undisputed fact that laminated rolls were cleared on payment of duty therefore the impugned order is not sustainable in respect of the said amount of around ₹ 1.25 crore - Since the recovery of the said amount of around ₹ 1.25 crore is not sustainable, the interest and equal penalty on the same is also not recoverable. Appeal allowed - decided in favor of appellant. - Excise Appeal No.70349 of 2017 - FINAL ORDER NO. 71200/2019 - Dated:- 22-5-2019 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was another proposal to recover amount of ₹ 1.25 crore being a specific percentage of the value of laminated films cleared under the provisions of Sub Rule (3) of Rule 6 of Cenvat Credit Rules, 2004. On contest the issues were adjudicated through impugned Order-In-Original dated 28 February, 2017. The Original Authority has confirmed the disallowance of cenvat credit on bare films and also confirmed the said amount of ₹ 1.25 crores under Sub Rule (3) of Rule 6 of Cenvat Credit Rules, 2004 and ordered recovery of interest. Further he has imposed penalty of around ₹ 2.61 crore on the appellant. Aggrieved by the said order appellant is before this Tribunal. 2. After hearing both the sides and on perusal of record we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut payment of duty. It is undisputed fact that laminated rolls were cleared on payment of duty therefore the impugned order is not sustainable in respect of the said amount of around ₹ 1.25 crore. This view is also supported by the decision of this Tribunal in the case of M/s Montage Enterprises Pvt. Ltd. V/s Commissioner of Central Excise, Noida reported at 2016 (342) E.L.T. 294 (Tri.-All.). Since the recovery of the said amount of around ₹ 1.25 crore is not sustainable, the interest and equal penalty on the same is also not recoverable. 4. In view of the findings above the impugned order is set aside and appeal is allowed with consequential relief to the appellant. (Dictated and Pronounced in open Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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