2018 (9) TMI 1427

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....jeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa As per facts on record appellant is engaged in the manufacture of sugar. Their factory was visited by the Central Excise officers on 23-26/02/2010 who conducted various checks and verifications. Statement of one Shri Muthu Kumar, General Manager was recorded wherein he deposed that certain Iron and Steel items....

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....to imposition of penalties on the said two grounds. Elaborating on his argument Learned Advocate submits that there is no evidence worth relying produced by the Revenue to show that the credit has been availed by them in respect of Iron and Steel items without receipt of the same or without putting the same to use. Similarly, there is no evidence to show that the sugar found short was cleared by t....

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.... having deposited the same along with depositing of interest, we uphold the same but set aside the penalties imposed upon them on the said grounds. 4. The major part of the duty to the extent of Rs. 1.73 crores approx is in respect of sale of Bagasse and Press mud, which has been cleared by the appellant as an exempted goods. The demand stands raised in terms of provisions of Rule 6(3) of Cenvat ....