2017 (1) TMI 1075

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....ri Pawan Kumar Singh, Supdt. (A.R.) for the Department Per Anil G. Shakkarwar : The present appeal is filed against the Order-in-Appeal No. 238/CE/APPL/NOIDA/09 dated 31.08.2009 passed by Commissioner (Appeals), Customs & Central Excise, Noida. 2. The appellants are engaged in the manufacture of plastic moulded parts of four wheelers, TV cabinets etc. They were clearing goods manufactured....

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....at credit of Rs. 9,602/- on capital goods and Rs. 53,319/- on inputs service. Therefore, on 20.03.2008 appellant were issued with a show cause notice with proposal to demand excise duty of Rs. 4,54,933/- and appropriation of Rs. 5,35,499/-. Further, there was a proposal to demand service tax of Rs. 5,572/- and a proposal to disallowed Cenvat credit of Rs. 50,104/-. The said show cause notice was a....

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..... 238/2009 dated 31.08.2009. The Commissioner (Appeals) upheld the impugned Order-in-Original but for the modification of the demand and penalty amount on credit of service tax paid on car maintenance. Aggrieved by the said Order-in-Appeal, the appellant preferred present appeal before this Tribunal. 3. The appellant contended in the grounds of appeal that he had been clearing the goods on paym....

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.... the said case law the show cause notice was issued after a gap of 22 months after the audit was conducted and show cause notice was issued by invoking proviso to Section 11A of Central Excise Act, 1944 and the Hon'ble High Court at Allahabad has held that in that case show cause notice was not sustainable because there was no deliberate act of suppression of the fact. It was further held in t....