2008 (6) TMI 481

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....dvocate, for the Appellant. Shri S. Kumar, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. - Both the appeals are arising out of a common order and therefore, the same are being taken up together for disposal. 2. The Appellant No. 1 Company is engaged in the manufacture of printed cartons (packing material), labels and leaflets etc. classifiable under Chapter 48 of the....

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....ries were stacked together in the same store room. It has further been alleged that at the time of clearance of labels, the appellants paid duty from Cenvat account instead of PLA. The Adjudicating Authority denied the exemption benefit wherein the goods were cleared on payment of duty through Cenvat account. He confirmed the demand of duty of Rs. 2,29,647/- by calculating duty at the rate of 16% ....

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....tice. He relied upon the decision of the Tribunal in the case of Honda Siel Power Products Ltd. v. CCE, Pondicherry reported in 2006 (206) E.L.T. 808 (Tri. - Del.). 4. The learned DR reiterates the finding of the Commissioner (Appeals). He submits that the appellant had not maintained records and inventories in respect of inputs and capital goods. He further submits that admittedly the app....

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....of the impugned order, we find that Shri Sanjay Bhargava, Manager and authorized signatory of the appellant-company, in his statement recorded before the Central Excise officers stated that by mistake in some cases, they paid duty from Cenvat credit account. It was also stated that it occurred inadvertently due to lack of knowledge. The learned Advocate drew the attention of the Bench, the relevan....