TaxTMI 
TaxTMI 
2012 (7) TMI 907
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.... 57 S(2)(c) of Central Excise Rules, 1944, as this scrap was of old and used capital goods in respect of which modvat credit had been taken and hence, at the time of clearance of this scrap, in terms of the provisions of Rule 57S(2)(c), excise duty as specified thereunder was required to be paid. On this basis, a show cause notice was issued for demand of duty to the tune of ₹ 9,37,448/- alongwith interest and also for imposition of penalty. The show cause notice was adjudicated by the Addl. Commissioner vide order-in-original dated 8.6.2000 by which the demand as made in the show cause notice was confirmed along with interest and besides this, penalty of equal amount was imposed on the appellant under Rule 173Q of the Central Excise ....
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....ppeal for the reason that the plea taken by the appellant is only an after-thought and is not substantiated by any documentary evidence. Shri A.K. Jain submitted that the appellant did not produce any evidence to show that they had not availed modvat credit in respect of the goods which ultimately resulted in scrap cleared by them. 5.We have considered the rival contentions and perused the impugned order including the order-in-original. The Commissioner (Appeals) in the impugned order has dealt with the plea of the appellant in following manner:- I have carefully gone through the Order-in-Original, grounds of appeal and written statement submitted at the time of personal hearing and case laws cited by the Appellants. The Appellants have s....