2007 (5) TMI 42

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....the order of the Commissioner (Appeals) No. 214 to 215/2006/165 to 166(RAJ)/Commr.(A)/RP/Raj, date 6-4-2006 which upheld the demand of duty and imposition of penalty under Section 1 1AC of Central Excise Act, 1944 on the appellant as ordered by the original authority. 2. Heard both sides. 3. The relevant facts in brief are as follows: (a) The appellant was an assessee registered under Cen....

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.... (Appeals) confirmed the demand and also penalty imposed under 1IAC. 4. The ld. Advocate inter alia made the following submissions: 4.1 When they surrendered the registration as on 1-4-2004, it was incumbent on the Department to demand the duty in any due within the normal period of limitation. 4.2 In respect of any amount recoverable in terms of Rule 9(2) of Cenvat Credit Rules, at the t....

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.... scheme to commence job work, he has not complied with the provisions of Rule 9(2), The Rule 9(2) uses the word "amount" equal to the credit taken and not the word "duty" for obvious reasons. In respect of raw materials for which credit is taken the duty is paid by the manufacturer of raw materials. The recipient of the raw materials takes a credit and when he utilizes, it is an adjustment aimed a....