2016 (9) TMI 1170

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....brief facts of the case are that the appellants are engaged in the manufacture/production of Printed plastic Laminated Films, Printed Pouches, Printed Plastic outer Pouches, Plastic material, all falling under Chapter 39 of Schedule to Central Excise Tariff Act, 1985. The appellants were issued with a Show-Cause-Notice dated 03.04.2008, calling upon them to show cause as to why an amount of Rs. 5,16,65,156/- should not be demanded and recovered from them under the provisions of Clause-(b) of Sub-Rule (3) of Rule 6 of Cenvat Credit Rules, 2004, read with Explanation-II of the said Rule and Rule 14 of Cenvat Credit Rules, 2004 and Section 11A of Central Excise Act, 1944. The contention of the Revenue was that as ruled by Hon'ble Apex Cour....

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....ished products apart from excisable goods, and they were not maintaining separate inventory and, therefore, he confirmed the demand and imposed penalty of Rs. 60 lakhs. 5. Aggrieved by the said impugned order, the appellants preferred an appeal before this Tribunal. The grounds of appeal, inter alia, included that the said provisions of Rule 6(3)(b) of said Rules were not applicable to the facts of this case. They further contended that they never manufactured dutiable and exempted goods at the same point of time and that no evidence has been adduced by the Ld. Commissioner in his findings regarding the same. The Ld. Commissioner has also not given the details about which the same were dutiable and exempted goods. The Ld. Commissioner ha....