TaxTMI 
TaxTMI 
2014 (5) TMI 418
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...., for the Respondent. ORDER The appellant manufacture speed controls for diesel engine chargeable to Central Excise Duty. They availed Cenvat credit of Central Excise Duty paid on inputs and capital goods and Service Tax paid on input services. In their manufacturing premises they also have a trading unit division from which they also do the trading in the same item which is manufactured by them....
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....2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. On appeal to Commissioner (Appeals), this order of Additional Commissioner's order was upheld vide order-in-appeal dated 21-1-2011. 1.1 Against this order of Commissioner (Appeals), this appeal alongwith the stay application have been filed. 2. Heard both the sides in respect of stay application. ....
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....h it was clear that the appellant were engaged in manufacturing as well as trading activity in the same premises, that when there is no suppression, the extended period under Section 73(1) of Finance Act, 1994 cannot be invoked and penalty under Rule 15(2) of Cenvat Credit Rules, read with Section 11AC cannot be imposed, that the appellant have a strong prima facie case and, hence, the requirement....
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....en used in or in relation to the trading activity. Moreover, when the appellant were filing returns in respect of their manufacturing activity as well as trading activity, we are of prima facie view that the department cannot be unaware of the fact that the appellant were engaged in both the activities from the same premises and the Department could not be unaware of the fact that they had availed....