2019 (1) TMI 1919

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....ndent ORDER The brief facts of the matter are that the respondent-assessee is engaged in manufacture of excisable goods namely, Contact CU, Brass Contact CU and silver wire. The respondent-assessee are clearing the contact CU and brass contact CU products on payment of appropriate Central Excise duty. However, silver wire falling under chapter heading 71069210 is being cleared without payment of....

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.... by them. A show cause notice dated 30.6.2016 came to be issued to the party, respondent assessee, which have been adjudicated by order dated 09.06.2017 by the Additional Commissioner. The party has preferred an appeal before Commissioner (Appeals) who vide his order No. 160/Central Tax/App II/Delhi /2018 dated 28.2.2018 has set aside the order in original and the appeal of the party was allowed. ....

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....tral Excise Officer competent to adjudicate a case based on amount of CENVAT credit involved, may allow such manufacturer or provider of output service to follow the procedure and pay the amount referred to in clause (ii) of sub-rule (3), calculated for each of the months, mutatis-mutandis in terms of clause (c) of sub-rule (3A), with interest calculated at the rate of fifteen per cent. per annum ....