2022 (2) TMI 450

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....ed a number of show cause notices issued to various noticee as co noticee holding as follow: "IN RESPECT OF SHOW CAUSE NOTICE F. NO. V-CH-74 /ADJ / 2006 DATED 26.9.2006 ISSUED BY SHILLONG COMMISSIONER : 1.1 to 1.10 ...... 2 to 6. ......... B. IN RESPECT OF 62 INDIVIDUAL SHOW CAUSE NOTICES ISSUED BY DGCEI MUMBAI/ DELHI 1. I hold that cenvat credit as indicated in column (4) fraudulently availed by each of the noticees is inadmissible under the provisions CENVAT Credit Rules, 2002/2004 and determine the demand, in terms of then Section 11A(2) of the Central Excise Act, 1944 (now Section 11A(10) of Central Excise Act, 1944) read with provisions of Rule 12 of Cenvat Credit Rules, 2002 /Rule 14 of Cen....

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....ted in column 4 of the table below. TABLE SI. No SCN No. and date Name of the noticee/ conoticee(s) Duty determi ned to be payable Penalty under Secti on 11A C read with Rule 13(2 )/15 (2) Pena lty unde r Rule 13(1 )/15( 1) Penalt y under Rule 26 Duty paid approp riated 1- 18                 19 DGCEI/MZ U/I&IS'C'/1 2(4)25/200 4/Pt-XVII dated 12.01.2017 J&J Precisions Inds 606780 606780 0 0 0 606780 Shri Joit Kumar Jain         10000   ....

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....oner in remand proceedings. • These matters which were somehow left need to be remanded back to the original authority for consideration along with the matters of other co-noticees. 2.3 Learned Authorized representative agrees with the submissions made by the counsel for appellant, and submits that this matter in remand proceeding is now before the Commissioner, Palghar. 3.1 We have considered the impugned order along with the submissions made in appeal and during the course of argument. 3.2 We find, as submitted by both the sides, that tribunal has vide its order No 194/13/EB/C-II date 29.01.2013, held as follows: "10. We have considered the submissions made by the learned counsel and examined the record. On ....