2018 (2) TMI 912

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....tendent (AR) For the Respondent Per : S.S GARG         The present appeal is directed against the impugned order dated 04.08.2017 passed by the Commissioner (Appeals) whereby the Commissioner has allowed the appeal of the Department and set aside the Order-in-Original. Briefly the facts of the case are that the appellant is engaged in the manufacture of MS ....

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....as issued to the assessee proposing to demand and recover an amount of Rs. 3,29,708/- (Rupees Three Lakhs Twenty Nine Thousand Seven Hundred and Eight only) being the amount payable under Rule 6(3) of Cenvat Credit Rules, 2004 for the period April 2012 to November 2013 under proviso to Section 11A of the Central Excise Act along with interest under Section 11AA ibid. Penalty was also proposed unde....

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....ered by various Tribunals and the High Court on the same issue. He further submitted that the impugned order has been passed in violation of the principles of natural justice inasmuch as the appellant has not been given the opportunity of personal hearing and hence the Order-in-Appeal is liable to be set aside. He further submitted that the appellant is manufacturing MS Billets falling under Chapt....

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....t. Ltd. Vs. CCE, Raipur - 2016 (335) E.L.T. 540 (Tri.-Del.) d) Hindalco Industries Limited Vs. Union of India - 2015 (315) E.L.T. 10 (Bom.) 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record, I find that the Slag which is a waste product arises during the ma....