2017 (12) TMI 320

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....ty Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.GZB/EXCUS/000/APP/948/16-17 dated 27/12/2016 passed by Commissioner of Customs & Central Excise (Appeals-II), Noida. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Cigarettes falling under Chapter 24 of Central Excise Tariff Act....

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....said Show Cause Notice dated 07/05/2014 & Rs. 4,068/- was related to Cenvat credit availed on carry bags which were used for export of Cigarettes. Being aggrieved by the said order, the appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said appeal through impugned Order-in-Appeal dated 27/12/2016, wherein the ld. Commissioner (Appeals) rejected th....

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....4. (iii) Rs. 1,30,595/- was related to the invoices which could not be located and the same was reversed on 07/03/2013 before issue of the said Show Cause Notice dated 07/05/2014. The said credit was related to untraceable input invoices. Under Section 11A(2B) of Central Excise Act, 1944 proceedings were calculated in respect of the same since the amount was reversed on 07/03/2013 along with inte....

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.... 2,27,102/- paid on input service utilized for repair, renovation and modernization of machinery. I also accept the grounds related to Cenvat credit of Rs. 1,30,595/- which was related to the invoices which could not be located since the same was debited along with interest before issue of the said Show Cause Notice dated 07/05/2014. Therefore, there was no legal requirement to show cause and adju....