2016 (4) TMI 491

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.... None ORDER Per Shri H. K. Thakur This Appeal has been filed by the Revenue against Order-in-Appeal No.10/HAL/07 dated 20.02.2007 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata as First Appellate Authority. Under this Order-in-Appeal dated 20.02.2007 Order-in-Original dated 27.09.2006 passed by the Adjudicating Authority has been set aside wherein a demand of Rs. 10,13,10....

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....ch indicated clandestine manufacture of the finished goods to the tune of 694.812 MT of the finished goods during the period 01.02.2001 to 07.02.2001 involving Central Excise duty of Rs. 10,13,102/-. It was strongly argued by the Ld.AR that stock-taking report prepared in the presence of the Appellant has not been agitated by the Respondent. It was his case that Order-in-Appeal passed by the First....

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....estigation. The stock-taking reports and the initial statements given have not been retracted by the Respondent. At the same time there was a shortage of raw materials on which CENVAT Credit of Rs. 1,03,104/- has been proposed to be recovered. Bench is of the considered opinion that Revenue cannot deny the CENVAT Credit and simultaneously confirm duty liability on the finished goods. The shortage ....