2015 (10) TMI 2067

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.... Advocate For the Respondent : Shri G.R. Singh, DR ORDER Per: Sulekha Beevi C.S. Brief facts are as under:- 2. The appellants, inter alia, are engaged in the manufacture of Flexible Packaging for Pharmaceuticals and Foods, and are registered with Central Excise Department. They are availing Cenvat Credit, and also export their final product. In order to meet their export requirement....

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....VWPPL and that appellant had properly accounted the transaction. According to the officers, the materials gathered from VWPPL showed that a further consignment dated 24.12.2008 for 3686 Kg. of the value of Rs. 3,65,909/- was also supplied to appellants by VWPPL. This entry received from the search conducted in VWPPL did not tally with the accounts of the appellant. It is the appellant's case that ....

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....s clandestine removal of goods without payment of duty. Whereas in the Order-in-Original the demand is confirmed under Rule 14 of Cenvat Credit Rules and equal amount penalty is imposed under Rule 15 of the Cenvat Credit Rules. That there was no allegation of wrongful availment of Cenvat credit of Rs. 47,677/- in the show cause notice. That the whole allegation is based on an entry in the document....

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.... was also searched. On inspection of records of the appellant, the officers could not tally the entry found in VWPPL with the accounts of the appellant. This has led to the initiation of proceedings against the appellant. Apart from the material received from VWPPL, that a second consignment was also supplied to appellants, there is nothing to connect the appellant with the alleged clandestine act....