2017 (9) TMI 1313
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....i. S. S. Chaterjee, Suptd. (AR) for the Respondent ORDER Per Shri P. K. Choudhary The appellant filed this appeal against demand of Cenvat credit of Rs. 1,27,182/- alongwith interest and penalty of equal amount of Cenvat credit. 2. Heard both sides and perused the appeal records. 3. The appellants were engaged in the manufacture of Automobile and telecom tower components classifiabl....
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....hat the appellant failed to produce any evidence before the lower authorities in respect of the processing loss and/or the duty was discharged on waste and scrap. It is noted that the appellant had not informed that they were not receiving the entire quantity of the job-worked material and therefore, extended period of limitation would be invoked. It is a case of failure to produce any evidence in....
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