2018 (1) TMI 41

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....t paying duty even after crossing the SSI exemption limit. Accordingly, proceedings were initiated against them resulting in passing of the impugned orders, confirming demand of duty and imposing penalties. 2. Ld. Advocate for the appellant is not disputing the fact that they crossed the small scale exemption limit and as such were required to pay duty on their final product for the excess clearances. However, he submits that bar code printing ribbon have been assessed by the authorities below under Section 4(A) of the Central Excise Act 1944, he admits that the said goods are under section 4(A) but clarifies that since the same were being sold by them to institutional buyers as receipt by them, there was no requirement to print the same w....

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....ties below on the sole ground that the appellant is indulging in clandestine activity. He draws our attention to the Tribunal decision laying down that the benefit of Cenvat Credit is required to be extended even in the case of clandestine removal in the case of Sridhar Paints Company P. Ltd. Vs. Commissioner of Customs & C. Excise, Hyderabad-III - 2006(198) ELT 514 (Tri-Bang.). He also relies on another decision of the Tribunal in the case of Heemanshu Traders Vs. CCE, Surat-2003 (153) ELT 119 (Tri-Delhi). Ld. advocate submits that all the documentary evidence showing payment of duty on the inputs used in the manufacture of their final product were placed before the adjudicating authority, who has not verified the same on the above ground.....