2007 (8) TMI 617

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....sp;Nobody was present on behalf of the appellant. Accordingly, I have heard the learned SDR and gone through the impugned order. 2. The appellants are engaged in the manufacture of plasticizers falling under sub-heading 2917.90 of the Central Excise Tariff Act, 1985 and are availing cenvat credit facility under Rule 3 of the Cenvat Credit Rule, 2002. 3. During the course of audit, it w....

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....the credit admissible to the appellants was only Rs. 4,20,120/- resulting into excess availment of credit of Rs. 5,52,226/-. The appellants had thus taken cenvat credit wrongly by not disclosing the full facts to the Department in contravention of Rule 3(6)(a) of the Cenvat Credit Rules, 2002 with the intention to evade payment of duty. On being pointed out by the Audit party, the appellants paid ....