2017 (7) TMI 1122

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....pes, PVC Pipes fittings and water tanks falling under Chapter 39 of the Central Excise Tariff Act, 1985. Show cause notice dated 13/09/2010 was issued for the period October'2009 to August'2010, as it appeared to revenue that the appellant have taken Cenvat credit in respect of returned goods under the provisions of Rule 16 of Central Excise Rules, 2002. Upon enquiry, the appellant informed the revenue the details of Cenvat credit taken for returned goods, during the period in question which they had also disclosed in their ER-1 returns. According to the appellant, the goods were received after rejection from the customers and returned to the factory at Sahibabad. It appeared to revenue that the appellant have actually received waste materi....

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....n Shri S.S. Bhatnagar, Manager Commercial, under the provision of Rule 15 of CCR. Being aggrieved, appellant preferred appeal before learned Commissioner (Appeals) who vide the impugned order dated 22/06/2011 was pleased to drop the personal penalty on Shri S.S. Bhatnagar, Manager (Commercial) but was pleased to reject the appeal of the company and confirmed the demand along with penalty. Being aggrieved, the appellant is before this Tribunal. 5. The learned Counsel for the appellant urges that the issue is no longer res-integra. He states that under the similar facts and circumstances, this Tribunal in appellant's own case, vide Final Order No.A/51764/2015-SM-BR dated 19th May, 2015 in Appeal No.E/2760/2012, have held as follows:- "4. H....