2018 (10) TMI 632

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....(s): Shri Vijay Gupta (AR) ORDER Per: S.S. Garg The present appeal is directed against the impugned order dated 28.05.2018 passed by the Commissioner (Appeal) whereby the Commissioner (Appeal) has accepted the appeal of the Revenue and set aside the Order-in-Original. 2. Briefly the facts of the case are that the appellant is manufacturer of flats etc. falling under chapter 72 of the C....

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.... Rs. 2,63,158/- was taken excess by the appellant on the basis of invoices issued by the registered dealers which is contrary to the Cenvat Credit Rules, on these allegations a show cause notice was issued to the appellant for wrongly availed Cenvat credit to the appellant to the extent of Rs. 2,63,158/- along with interest and penalty. After following the due process the original authority droppe....

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.... which the duty relates. He further submitted that the adjudicating authority allowed the benefit to the appellant after conducting the requisite enquiry from the Jurisdictional Range Officer with regard to the payment of differential duty and the superintendent, Central Excise Range, Raigarh has confirmed vide letter dated 01.10.2012 that the manufacturer has discharged the differential duty for ....

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.... Jurisdictional Range Officer to the fact that the manufacturer had already paid the differential duty for the period in dispute. Further, I also find that the Assistant Commissioner of Central Excise Range, Bilaspur vide his letter dated 18.11.2013 has confirmed that the manufacturer has already deposited the amount for the disputed period, since the manufacturer has paid the differential duty, t....