2007 (3) TMI 493

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....resent for the appellants. Accordingly, I have heard Shri Pramod Kumar, ld. JDR and have gone through the impugned order. 2. The appellants are engaged in the manufacture of printed cartons falling under Chapter 48 of the Central Excise Tariff Act, 1985, and were availing the benefit of Cenvat credit of duty paid on the inputs. During the visit of the Central Excise Officers at the appellant....

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....stigation conducted to prove that the assessee had cleared the raw materials after availing the Cenvat credit intentionally to defraud the Government revenue. He further observed that show cause notice accepted the assessee's contention that the raw materials was shifted from the registered premises to a nearby gala for shortage of space. As such, he by observing that there is no mensrea, took a l....