CENTRAL EXCISE APPEAL DEFECTIVE No. 1 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:26925-DB Chief Justice's Court Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 1 of 2025 Appellant :- M/S Precision Moulds and Dies Respondent :- Commissioner of Central Goods and Service Tax, Meerut Counsel for Appellant :- Anil Prakash Mathur Counsel for Respondent :- Krishna Agarawal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This appeal is directed against the order dated 04.09.2024 passed in Excise Appeal No. 70728 of 2018 passed by Customs, Excise & Services Tax Appellate Tribunal, Allahabad, whereby the appeal filed by the appellant against the order in appeal dated 27.04.2018 passed by Commissioner (Appeals), Central Tax and GST, Greater Noida, has been dismissed. 2. Appellant is engaged in manufacture of moulds and plastic articles falling under Chapters 84 and 39 of the Central Excise Tariff Act, 1985. The appellant was availing the benefit of CENVAT Credit of duty paid on capital goods and inputs used in manufacture of its finished goods. During the course of audit, it was observed that appellant had transferred moulds to another factory for job work without payment of duty. A show-cause noticed was served alleging