2023 (9) TMI 12

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se Appeal No.120 of 2011 Cross Objection No.76 of 2011 Excise Appeal No.121 of 2011 Cross Objection No.77 of 2011 Excise Appeal No.122 of 2011 Cross Objection No.78 of 2011 HON'BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL) Shri P.K.Ghosh, Authorised Representative for the Appellant Shri Prakash Kumar Jana,Advocate for the Respondent ORDER Per Ashok Jindal : These appeals have been filed by the Revenue against the impugned order and the respondents have also filed Cross Objection of the appeals filed by the Revenue. 2. The facts of the case are that the respondents are engaged in the manufacture of paper and paper board and pulp and availing cenvat credit on inputs and input services in paying....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 11A of the Central Excise Act, 1944, along with interest and to impose penalties. 2.4 The matters were contested by the respondents by relying on the decision of their own case dated 16.03.2005 holding that the respondent's case remains covered by the Tribunal in the case of CCE Vs. Padmini Polymers reported in 2003 (151) ELT 358. 2.5 After issuance of the show-cause notice, the development took place through Finance Bill, 2010, wherein the changes were proposed with a view to regularize the common inputs used in dutiable as well as exempted final products on payment of equivalent cenvat credit attributable to the inputs used in exempted goods along with interest of 24%. The above changes covered by the period from 01.09.1996 to 31.03.2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....respondent. 2.9 Against the said order, the Revenue are in appeals and the Respondents are also filed Cross Objection. 3. Heard the ld.A.R. for the Revenue and perused the records. 4. We find that the sole ground for filing these appeals is that the Chartered Accountant's Certificate submitted by the respondents was not supported by any documentary evidences and no verification of correctness of the facts in the Chartered Accountant's Certificate was done by the adjudicating authority before settling the issue. 5. We also find that in terms of the amendment brought in Sections 68 to 72 of the Finance Act, 2010, wherein it is clear that if the proportionate cenvat credit of inputs or input services attributable to exempted final product ....