2017 (10) TMI 267

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....nt: Sh. A. Mishra, A.R. ORDER Per: Dr. D.M. Misra These two appeals filed against order in Appeal No.CCEA-SRT-II/SSP-98&99/2013-14 dated 28.06.2013 passed by the Commissioner of Central Excise (Appeals) Surat-II. 2. Briefly stated facts of the case are that during the course of the visit of the factory of the appellant on 08.12.2000, the Officers of the Central Excise Department notice....

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....d documents were available, accordingly, no CENVAT credit was availed. It is his contention that in view of the judgment of the Hon'ble Supreme Court in the case of Collector of Central Excise Vs Decent Dying Co. - 1990 (45) ELT 201 (SC) the goods purchased from the open market deemed to have been duty paid and the burden is on the department to prove the non-duty character of the said goods. It i....

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....gs found in the premises of the appellant are liable for confiscation, and personal penalty on the Director liable to be imposed. From the evidences on record, it is clear that the said raw materials were procured from the open market and accordingly, cenvat credit was not availed being not accompanied with duty paid excise invoices. In the statement of the Director, it has been categorically stat....