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2009 (9) TMI 612 - HC - Central ExcisePenalty - cenvat credit - liability and quantum of duty payable on the goods – licence obtained but instead of manufacturing, petitioner purchased goods from open market, supplied them to purchase under fake invoices and availed cenvat credit - absence of any adjudication and imposition of duty – Held that: - invoice is prepared indicating value of duty, the person preparing the invoice accepts that quantum of duty leviable on goods and when there is no dispute on quantum and leviability of goods, there is no question of adjudication and imposition of duty by the department – no extra ordinary and equitable writ jurisdiction in favour of the petitioner
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