2018 (4) TMI 217

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....an, Asst. Commissioner(AR), For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dt. 23/03/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of innerwear, leisure wear, sportswear, thermal wea....

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....ayent of Central Excise duty on the final products manufactured and cleared by them. The irregular credit availment came to the notice of the department only during the course of verification by the internal audit. Therefore, it appeared that they had wilfully suppressed the fact with an intention to evade payment of duty. On these allegations, show-cause notice dt, 12/05/2014 was issued proposing....

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....e on the part of the appellant was that they had not followed the procedures prescribed under Rule 16 of the Central Excise Rules. She further submitted that substantive right of the assessee cannot be denied on procedural lapse, In support of this submission, she relied upon the following decisions: - i. CCE Delhi-III vs, Golden Tobacco Mfg. co. Pvt. Ltd. [2016(344) ELT 597 (Tri. Del.)] ....

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....edit could not have been denied and there was no actual revenue loss to the Department. She further submitted that from 01/03/2013, appellant started availing benefit of Notification No.30/2004 dt 09/07/2004 which provided exemption to the final products on the condition that no CENVAT credit was availed on the inputs. On account of this, they have to reverse CENVAT credit on the stocks available ....