2017 (6) TMI 45

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....ber (Technical) Shri Rakshit Verma, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present two appeals are directed against Order-in-Original No.53/COMMR./GZB/2009 dated 23/12/2009 passed by Commissioner of Central Excise & Customs, Ghaziabad. Since both the appeals are arising out of the same Order-in-Original, t....

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....ir workshop. They used CR coils for manufacture of M.G. Hood which are parts of the machinery and it was stated that one MG Hood approximately weight between 3 to 5 Tons. It appeared to revenue that party was utilizing more Cenvat credit than required and it appeared to Revenue that party was only procuring duty paying documents and was taking Cenvat credit without bringing the inputs into the fac....

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....riginal wherein the demand was confirmed and the amount was appropriated and penalty was imposed on party. Further, personnel penalty of Rs. 10 Lakhs was imposed on Shri Prit Pal Singh, Director. Aggrieved by the said order, both the appellants are before this Tribunal. 3. The ground for present appeal is that the Department has done theoretical calculation for admissible Cenvat credit on the b....

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.... have admitted the allegations and therefore, the demand was confirmed by the original authority. Learned Counsel further contended that pre-deposit cannot be the basis for the confirmation of demand and the original authority should have come to a conclusion about the liability on the part of party on the basis of independent evidence. 5. Heard the learned D.R. who has supported the impugned O....