2017 (5) TMI 1293

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....ra, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against the Order-in-Original No. 25/COMMR./GZB/2013-14 dated 10/03/2014 passed by Commissioner of Central Excise & Customs, Ghaziabad. 2.   The brief facts of the case are that the appellants were manufacturers of steel tubes ....

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....under said Rule 6 (3) of Cenvat Credit Rules was enhanced to Rs. 6,31,61,489/-. The assessee submitted reply to show cause notice wherein he has submitted to the original authority that revenue has taken a view that the removal of inputs as such was to be treated as trading activity and also brought to the notice of original authority the correspondence which was entered into, while submitting com....

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....paid by the appellant and imposed penalty of Rs. 6,31,61,489/-. Aggrieved by the said order, appellant have preferred present appeal. 3.   The appellant have contended in the grounds of appeal that during the period of dispute appellant had been clearing inputs as such on reversal of Cenvat credit on such inputs in terms of Rule 3(4) of Cenvat Credit Rules, 2004. They have further sta....

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....5.   The learned A.R. has supported the impugned Order-in-Original. 6.   Having considered the rival contentions we find that the learned Commissioner has nowere established that the value on which amount under Rule 6 (3) was being demanded, was the value of activity other than the activity of clearance of inputs as such after reversal of Cenvat credit as provided under Sub-....