2016 (11) TMI 1474

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....nt(S) ORDER Per Shri P.K. Choudhary During the period from March, 2006 to December, 2006, the appellant imported a quantity of 2547200 numbers of Ball Bearings. Subsequently, the appellant removed a total quantity of 1907800 Nos. of bearings to its Faridabad unit under cover of invoice and on payment of duty. On being pointed out by the Department, the appellant paid the additional duty o....

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....nder Rule 15 (2) of CCR, 2004 read with Section 11AC of the Central Excise, 1944 read with Rule 25 of the Central Excise Rules, 2002. Hence the present appeal. 2. Heard both sides and perused the case records. 3. I find from the records that the appellant availed the Cenvat Credit on the imported ball bearings and duly recorded in the Cenvat Accounts while clearing the imported ball bearings....