2018 (8) TMI 1088

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....eriod i.e. April 2006 to July 2010. Since the job worked goods were cleared to M/S VIP Industries, at their Haridwar Unit, which enjoyed area based exemption from duty, the Respondent was required to discharge duty at the time of clearance of the Job-work processed goods from their factory to the Haridwar Unit. Realizing the said mistake, the Respondent discharged the total amount of duty with interest for the entire period, amounting to Rs. 3,65,18,592/- and interest of Rs. 1,23,33,686/-. A Show Cause Notice was issued to them on 25^th January 2012 for appropriation of the amount paid and proposal for imposition of penalty. On adjudication, the Ld. Commissioner dropped the proceeding against the Respondent accepting the amount of duty and ....

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....tinued to receive the raw material under job work challans mentioning Rule, 4(5)(a) of CENVAT credit Rules, 2004 and after processing the goods they cleared the same against subsidiary challans to M/S VIP Industries at Haridhwar. It is his contention that on their own after realizing the mistake that the job worked goods required to be cleared on payment of duty, immediately, in the year 2010, the entire amount of duty payable with interest had been calculated and discharged by the Respondent. It is his contention that the said amount was paid by the Respondent voluntarily before being pointed out by the department, therefore, it is incorrect to allege that they have suppressed/misdeclared the facts to the department while clearing the job ....