2013 (2) TMI 251

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....ed by the learned Tribunal as far as relevant for our purpose are as follows:     "4) Heard both the sides, I find that the Declarations which have been filed by the appellant mentions the Tariff description of SOL-90 and SOL-110 as 2710.13 and 2710.11 respectively. The dealer who has supplied the above goods under his invoices has also shown the classification of this product under 2710.13. The invoice does not show that the inputs are Benzene and Toluene as claimed by the appellant. The invoice shows the description of the goods as SOL-90 or Sol-110 and they have specifically mentioned to avail under Tariff Item No.2710.11 or 2710.13 as the case may be. The goods falling under sub-heading No.2710.11 and 2710.13 of the Ce....

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.... in support of his submission drew our attention to a judgment in the case of Amrit Foods vs. Commissioner of Central Excise, U.P. reported in 2005 (190) E.L.T. 433 (S.C) wherein there Lordships took the following view.     "5. The Revenue has preferred an appeal from the order of the Tribunal setting aside the imposition of penalty under Rule 173Q of the Central Excise Rules, 1944. The Tribunal has set aside the order of the Commissioner on the ground that neither the show cause notice nor the order of the Commissioner specified which particular clause of Rule 173Q had been allegedly contravened by the appellant. We are of the view that the finding of the Tribunal is correct. Rule 173Q contains six clauses the contents of....

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....The second submission advanced by Mr.Lahiri is without any merit. In the case of Amrit Foods(supra), the appeal of the Revenue was dismissed in limine on the ground that neither the show cause notice nor the order of the Commissioner specified the particular clause of Rule 173Q which had allegedly been contravened by the appellant. In the case before us, the show cause notice has two parts. The first part deals with the facts and circumstances showing that the appellant had taken irregular Modvat Credit of Rs.1,82,180/-. All the relevant facts have been indicated. The second limb of the show cause notice is as to why the appellant should not be penalised to pay the equivalent amount of Modvat Credit irregularly availed by him. Therefore,....