2015 (8) TMI 1370

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....ts of the case are that the appellant is a manufacture of excisable goods and is duly registered with the Central Excise Department. The ground plan indicating the location of the factory of appellant i.e. Plot No. GI-797, Phase-II Industrial Area - Bhiwadi was approved by the Jurisdictional Central Excise Authorities for the purpose of Central Excise Registration. Subsequently, the appellant had ....

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....icate for inclusion of the premises, subsequently the duty demand on account of cenvat credit cannot be confirmed and also no penalty can be imposed. He submits that since the adjudication order has dropped the duty and penalty amount, the interest liability confirmed is not sustainable. He further submits that no iota of evidence has been brought on record to prove the clandestine removal of good....

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....udication order has confirmed the interest demand I find that it is not appropriate on the part of the adjudicating authority in ordering for payment of interest in terms of Rule 14 of the Cenvat Credit Rules. The said rule has the application only when the cenvat credit has been taken or utilized wrongly. In the present case, there is no whisper in the Adjudication Order that the credit has been ....

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....the goods have been removed clandestinely from the factory. It is an admitted fact on record that the Department has not produced any evidence to substantiate the clandestine removal in the present case. No findings have been recorded as to who are the buyer of the clandestinely removed goods, the receipt of consideration towards sale of those clandestinely removed goods etc. In absence of any cor....