2016 (12) TMI 146

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..... Thenmozhi, Advocate for the Respondent [Order per: Sulekha Beevi, C.S.,] 1. The appellants are manufacturers of paper and paperboard and availing Cenvat credit facility on inputs, capital goods and input services. The principal raw materials for the manufacture are wood pulp and waste paper. The appellants received the waste paper, waste cuttings etc. from their sister units namely M/s APP....

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..../- being the excess duty, passed on along with interest and for imposition of penalty. After adjudication, the Original Authority confirmed the demand of Rs. 22,30, 172/- along with interest and imposed penalty of Rs. 10,000/-. The appellants preferred appeal before the Commissioner (Appeals) and vide the impugned order the Commissioner (Appeals) set aside the demand, interest and penalty. Being a....

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....the Learned counsel contended that the case as it is, stands covered by the decisions relied upon by Commissioner(AppeaIs) as laid in the case of M/s V.G. Steel Industries Vs CCE reported in Haryana). The Learned counsel submitted that subject notifications offered ambiguity with regard to its application and therefore, the appellants were doubtful as to whether it is applicable to them or not. Sh....

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....9.2012. It is not disputed that the appellant had paid higher rate of duty for their inputs during the relevant period. So also, there is no allegation made out in the show cause notice that the appellant had willfully suppressed or misstated, with an intention to evade payment of duty. More over, there is strength in the findings of original authority that the appellant had no malafide intention ....