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2017 (9) TMI 613 - CESTAT NEW DELHICENVAT credit - fake invoices - issuance of invoices without issue of goods - issuance of second SCN by invoking extended period of limitation - Held that: - in this case, investigation was conducted at the end of M/s. Mahabir Prasad & Co. and it was alleged that M/s. Mahabir Prasad & Co. were indulged in manipulating their accounts. On the basis of that investigation, a SCN was issued to the appellant for imposition of penalty on the basis of allegations made against M/s. Mahabir Prasad & Co. In the circumstances, subsequent SCN cannot be issued to the appellant by invoking the extended period of limitation to deny the cenvat credit - similar issue decided in the case of NATIONAL STEELS Versus COMMISSIONER OF C. EX., DELHI [2005 (10) TMI 194 - CESTAT, NEW DELHI] - appeal allowed - decided in favor of appellant.
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