2011 (8) TMI 710

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....k Jindal The appellants are in appeal against the impugned order for demanding the duty on the allegation that the appellants have contravened the provisions of Rule 57AD of the Central Excise Rules, 1944. 2.The facts of the case are that the appellants are the manufacturers of the product viz. 'frooti' falling under Chapter-heading 2204.40 which was chargeable to duty and the appellants are....

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.... demand of duty was confirmed alongwith interest and penalty under Sec.11AC of the Central Excise Act, 1944. On appeal, the adjudication order was confirmed. Therefore, the appellants are in appeal before the Tribunal.        3.Shri Dharmadhikari, the ld.counsel appearing on behalf of the appellants submitted that the issue first came before this Tribunal in the ca....

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....ase of H.M.T. was also challenged before the Hon'ble High Court of Punjab & Haryana wherein the Hon'ble Panjab & Haryana affirmed the decision of the Larger Bench confirming the decision in Tafe Limited vide its decision reported and the same view has been taken by the Hon'ble High Court of Himachal Pradesh in the case of CCE, Chandigarh vs United Vanaspati Ltd.reported in 2010 (251) ELT 373 (H.P.....

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....uty,  demand raised only in respect of inputs lying unutilized is valid. Therefore, the impugned order is to be upheld.    5. Heard both sides. 6. After hearing both sides, we have examined the show-cause notice also and in the show-cause notice, there is a demand of duty from the appellants for cenvat credit taken on inputs when the final product was dutiable and in the ....