2018 (2) TMI 477

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....rea, PH-II, New Delhi(Appellant) are registered with the Central Excise vide Registration No. AAZPG9664KXMOOI and engaged in the manufacturing of Sheet Metal Components and steel Fabrication falling under CETH 84289080, 84139190 and 73012090 of the First Schedule to the Central Excise Tariff Act, 1985, are availing the facility of Cenvat Credit under Cenvat Credit Rule 2004. Whereas, it has been observed that during the period from 2006-07 to 2010-11 (till 12.11.2010). M/s. Nitin Industries have been sending the goods for job work purposes to various job workers under job work challans issued by them. the said goods were required to be retuned back in the factory within 180 days from the date of dispatch as provided under rule 4 (5) (a) o....

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....penalty under Section 11 AC of the Act. 4. Being aggrieved the appellant preferred appeal before the ld. Commissioner (Appeal) who was pleased to dismiss the appeal observing that it is not a mere procedure lapse because the procedure laid down was envisaged to have a proper correlation between goods initially sent by the manufacturer to the job worker without payment of duty and ensure the goods received back from the job worker. Due to failure to follow the procedure, correlation as required was not possible. 5. The ld. Counsel for the appellant argues that the appellant have sent the goods on job work on proper job work challan as evident from sample of such challan annexed to the paper. Further, the ld. Counsel states that the only pr....