2017 (12) TMI 1736

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.... and Service Tax Appellate Tribunal, Principal Bench, New Delhi in Appeal No. E/2382/2008-EX(DB). The relevant facts briefly are that the appellant is engaged in the manufacturing of Polyethylene sheathing compound of Chapter 39 of CETA 1985. On 27/10/2004 search was conducted by DGCEI at the Head Office and at its factory premises situated at Malanpur and Silvasa on 21/12/2004. And on transporter on 12/07/2005. Based on the said investigation, show cause notice was issued on 18/04/2007 vide No. DGCEI/AZU/36- 03/2007-08/5329 for the period from May 2002 to August 2004 proposing recovery of Rs. 1,03,20,382/- (including education cess) on the allegations that the assessee/ appellant had wrongly availed the cenvat credit on a certain qua....

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....Excise after considering the reply and other material evidence on record found the facts about clandestine clearance of granules, admitted by the person who were involved in such clearance supported by the statements of transporter, appellant's accountant and manager of S.G. Sales, who were found having assisted in the Clandestine clearance of such granules. Accordingly, the demand of Cenvat was upheld. Commissioner, Central Excise further found the appellant liable for the interest under Rule 12 of the Cenvat credit Rules 2002/ Rule 14 of Cenvat credit rules, 2004 read with Section 11-AB of the 1944 Act; and for the penalty under Rule 25 of the Central Excise Rules 2002 and Rule 13 of Cenvat credit rules 2002/ Rule 15 of Cenvat credi....