2016 (12) TMI 1176

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....otuka, Advocate Present for the Respondent: Shri R.K. Mishra, A.R PER: S.K. MOHANTY Brief facts of the case are that the appellant is engaged in the manufacture of Insulators, falling under Chapter Heading 85 of the Central Excise Tariff Act, 1985. The appellant availed cenvat credit of Central Excise duty paid on inputs used for manufacture of excisable goods. During the period February,....

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....entral Excise Invoices, while removing the pig iron and iron scrap from the factory. He further submits that the appellant had no intention to defraud the Government revenue, which is evident from the fact that the goods were cleared under the tax invoices on payment of appropriate VAT. He further submits that the Director in his statement recorded pursuant to summon has also stated that due to mi....

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.... (281) ELT 665 (Del.) to justify the stand of Revenue that on detection of clandestine removal by the Department, even if the duty is paid before issuance of show cause notice, penalty can be levied under Section11AC ibid. 5. Heard the ld. Counsel for both sides and perused the records. 6. I find that the Department has not brought on any tangible evidence to prove clandestine removal of dut....

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....he appellant is covered under sub-section (2B) of Section 11A ibid, which mandates that on payment of duty alongwith interest, no show cause notice shall be issued and for all practical purpose the matter has to be closed. The explanation appended to Section 11A (2B) ibid will not have any application to the facts and circumstances of the present case since the clandestine motive of the appellant ....