2016 (12) TMI 1229

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....r the Revenue ORDER This Appeal has been filed by the Appellant against Order-in-Appeal No.90/KOL-II/2012 dated 27.09.2012 passed by the Commissioner of Central Excise(Appeals), Kolkata-III as First Appellate Authority. 2.  Shri M.K.Guha Neogy (Consultant) appearing on behalf of the Appellant argued that certain shortages in different types of inputs and scrap were detected by the Officers....

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....hary, Supdt.(AR) appearing on behalf of the Revenue made the Bench go through para 8a and 8c of the show cause notice to argue that job-work challan Nos.71-78 were issued by the Appellant to create paper, but in reality the goods were never sent to M/s.Rima Gases (P) Ltd. for job-work. It is the case of the ld.AR that there was a deliberate attempt to clandestinely clear inputs without reversal of....

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....; So far as detection of shortages of inputs and finished goods are concerned, the same were detected in a joint verification done by the Appellant and the departmental officers. The same was also admitted by the Authorized Representative of the Appellant. Subsequently taking a stand that stock verification was not done properly can only be considered as an after-thought and is rejected. Appellant....

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....n an amount equivalent to Cenvat Credit taken is required to be reversed. The argument of the Appellant that inputs on receipt were found defective and were cleared as waste and  scrap is not tenable because even if the defective inputs are sold as scrap then also the actual Cenvat Crdit taken at the time of receipt of these inputs was required to be reversed. It is also observed from the cas....