TMI Blog2020 (10) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... er factory at Ghaziabad and hence, whatever duty is paid at Sambalpur factory will be available as credit at the recipient Ghaziabad factory and hence there would be a revenue neutral situation. The above contention is being raised for the first time before the Tribunal which was never pleaded before both the authorities below and hence cannot be allowed to be taken at this stage. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upholding duty demand of ₹ 62,227/- plus interest and penalty confirmed vide Order dated 19.02.2015 passed by the Learned Assistant Commissioner, Central Excise, Sambalpur for the period 2011-12. 2. None appeared for the appellant despite several opportunities provided on earlier dates viz, 14.6.2019, 11.7.2019, 17.9.2019, 1.10.2019 and 4.11.2019. It appears that the appellant is not ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, no question arose for reversal of credit in terms of Rule 3(5A). They submitted few copies of the purchase invoices wherein no duty amount was charged by the supplier since not registered with central excise. Since the appellant did not appear at the time of personal hearing despite several opportunities, the Learned Assistant Commissioner passed an ex-parte order dated 19.02.2015 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pears that the appellant is seeking the benefit of time bar merely by submitting that the goods i.e. the scarp items have been transferred to their other factory at Ghaziabad and hence, whatever duty is paid at Sambalpur factory will be available as credit at the recipient Ghaziabad factory and hence there would be a revenue neutral situation. 5. I find that the above contention is being raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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