2007 (11) TMI 514

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....Ms. Sudha Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 164/05-C.E. dated 30th December 05 by which the Commissioner (Appeals) Visak has confirmed OIO No. 90/03-04 dated 30th March 04 passed by Additional Commissioner of Central Excise. He has modified the Additional Commissioner's order only to the extent of reducing the redemption f....

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....formation and on investigation found that the appellants had not reversed/paid the amount equivalent to Cenvat credit on inputs lying in stock and inputs contained in finished and semi-finished goods lying in stock as on 1-3-03, therefore, the goods were seized and proceedings were initiated. The entire seized documents have been examined by both the authorities and the allegation made in the show....

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....he question of applying Section [Rule] 25 of the CE Rules does net apply as the contravention pertains to Cenvat Credit Rules. 4. Learned DR opposes the prayer for allowing these grounds on the ground that these are fresh grounds and they are in the nature of examination of facts. They are not legal grounds and these grounds cannot be entertained at this stage. 5. Learned counsel s....

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....rmination is as to whether the appellants were justified in availing Cenvat credit in respect of inputs lying in the stock. However, he does not challenge the liability to reverse the credit of Rs. 13,51,828/-. As there is no contest with regard to the irregular availment of Cenvat credit, duty amount demanded is confirmed. However, the aspect pertaining to the wrong confiscation of goods and non-....