2025 (7) TMI 1136

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....re of "Sugar Mills Machinery Parts" classifiable under Chapter 84 of the First Schedule to the Central Excise Tariff Act, 1985. The Appellant is availing Cenvat credit of inputs and capital goods under the provisions of the Cenvat Credit Rules, 2004. It is the case of the Department that the Appellant have evaded the payment of Central Excise duty amounting to Rs.45,361/- on account of selling of iron & steel scrap as generated during the course of manufacture of their final products weighing 18 MT. Show cause notice SCN dated 08.01.2015 and vide the Order-in-Original the demand of Central Excise duty as proposed in the SCN was confirmed and as the entire amount was deposited much before the issuance of the SCN, the same was appropriated ag....

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....13, the clandestine clearance of Iron & steel scrap. Thus, the impugned demand is confirmed based on such statement. This statement is in no way corroborated with evidence. He submitted that based on statement alone, clandestine removal cannot be concluded. There are so many reasons to admit any thing at spot but for the demand of duties some evidential support is required which is not relied upon in the present case by the Department. Hence the impugned demand is bad in law and not sustainable. That under impugned Order-in-Original dated 30.07.2021, the lower authority has imposed equal penalty on the finding that if the provisions of Section 11A (4) are imposed on the party than it attracts mandatory penalty under Section 11AC of the Cent....