2019 (4) TMI 15

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....fter referred to as Mobis). Pursuant to investigations by the department, it appeared that following discrepancies came to light : (i) Appellants had cleared certain cenvat availed inputs 'as such' without reversal of cenvat credit under gate passes for manufacture of pallets in contravention of Rule 3 (5) of Central Credit Rules, 2004 as per which amount equal to credit availed on the inputs should have been paid. According to the department, the tax liability on this score for the period May 2008 to Jan 2009 amounted to Rs. 1,51,418/- (ii) Appellants cleared certain finished goods under gate passes without payment of duty for inspection and testing which were not received back. According to Department, the duty liability on this sco....

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....said four issues as also on clearance of certain capital goods without reversal of cenvat credit was issued to appellants, proposing a total duty liability of Rs. 18,86,713/- along with interest and imposition of penalty under Section 11AC ibid. On adjudication, the adjudicating authority confirmed the demand with interest and appropriated the amounts already paid towards duty demand and interest vide order dt. 30.11.2011. Both the adjudication orders were appealed to the Commissioner (Appeals) who vide order dt.20.02.2013 (impugned order) upheld the orders of original authorities. Hence Appeals E/40994/2013 & E/40995/2013. 3. Today when the matter came up for hearing, on behalf of the appellants, Ld. Consultant V. Parthasarathy submits ....