2018 (2) TMI 718

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.... Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent/Revenue Per: Anil G. Shakkarwar The above stated three appeals are arising out of common Order-in-Appeal No. 266-267-CE/GZB/2011 dated 31/03/2011 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Ghaziabad. Therefore, they are taken together for decision. 2. The brief facts of the case are that ....

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....rer-appellants was called upon to show cause as to why the amount they were made to deposit should not be recovered under Rule 14 of the Cenvat Credit Rules, 2004 and why the amount deposited should not be appropriated. Further, there was a proposal for imposition of penalty. On contest, the Show Cause Notice was adjudicated through Order-in-Original dated 31/08/2010 wherein demand was confirmed a....

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....there is no provisions in Central Excise Act and Rules made thereunder to retrospectively ask for consumption of individual raw-material or input in unit, final product manufactured and decide the admissibility of Cenvat credit on such criteria and that the entire Show Cause Notice is based on such methodology and manufacturer-appellants were force to deposit Rs. 38,08,379/- and such deposit was w....