2016 (4) TMI 20

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....r the Respondent : Sri S.Mukhopadhyay, Suptd. (AR) ORDER Per Sri H. K. Thakur 1. This Appeal has been filed by the Appellant against Order-in-Appeal No.76/Kol-III/2012 dt.20.06.2012 passed by the Commissioner of Central Excise, (Appeal-I), Kolkata as First Appellate Authority. 2. Sri B.N.Chattopadhyay, Consultant appearing on behalf of the Appellant argued that amounts of Rs. 93,223/- ....

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....lowing case laws to argue that there was no recovery machinery provided under Cenvat Credit Rules which was amended in 2005 as per Section 82 of the Finance Act, 2005. (i) Commr. of C.Ex and S.Tax, LTU, Bangalore vs. Bharat Electronics Ltd. [2011(267)E.L.T.172(Kar.)] (ii) Commr. of C.Ex, Allahabad vs. J.H.V.Sugar Corp. Ltd.[2010(262)E.L.T.540(Tri.-Del.] (iii) Nibi Steels Ltd. vs. Commr. o....

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....R. further made the Bench go through paragraph-5 of the Show Cause Notice dated 24.09.2004 to argue that the Appellant were asked to produce books of accounts showing maintaining of separate accounts with respect to consumption of common inputs for use in the manufacture of dutiable and exempted final products. That inspite of the requests made by the department, no such accounts were furnished by....

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....Rule 12 of the Cenvat Credit Rules, 2002, from the very beginning and no retrospective amendment for introducing recovery machinery was done under Section 82 of the Finance Act, 2005. Accordingly, the case laws relied upon by the Appellant regarding non-imposition of penalty are not applicable. The period during which the Cenvat Credit was taken by the Appellant ranges from April, 2003 to July, 20....