2019 (5) TMI 1090

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....lant. Shri A V L N Chary, Superintendent for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. Heard both sides and perused the records. 2. The issue in this case falls in a narrow compass. The appellant is a manufacturer of furniture and imports raw materials and other inputs for manufacture of final products which he clears on payment of central excise duty. On the materials ....

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.... and imposed penalty. Although the appellant were served a show cause notice they did not reply to the show cause notice and had also not appeared before the lower authority at the time of personal hearing. 3. Aggrieved, the assessee appealed before the First Appellate Authority who upheld the order of the lower authority and rejected the appeal. Hence this appeal. 4. Learned Counsel for the....

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.... goods. She further submits that in every case where they have cleared material as such, they paid excise duty only at a higher price than the price to their import. Consequently, they paid excise duty more than what they have availed as cenvat credit and therefore they are entitled to the cenvat credit whether the goods were used as inputs for manufacture of furniture or for removed as such on pa....

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....s applicable under Rule 3(5) they are entitled to cenvat credit but not otherwise. He draws the attention of the Bench to para 6.2 of the impugned order to papers is case that the assessee has not produced evidence before the lower authorities. He submits that if the assessee's claim is accepted by the Bench then the matter may be remanded back to the lower authority for verification. 6. I have....