Validity of SCN - Whether the corrigendum/addendum to the ...

Central Excise

May 27, 2022

Validity of SCN - Whether the corrigendum/addendum to the show-cause notice is valid in law? - The addendum supplements the allegations in the original show-cause notice and states that out of the original demand of inadmissible credit, remaining amount is also inadmissible on the allegation that the CENVAT credit was fraudulently availed on bogus invoices issued by non-existing/fraudulent suppliers. Therefore, there is no legal infirmity in the issuance of addendum in this regard. - AT

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Validity of SCN - Whether the corrigendum/addendum to the ...

Central Excise

May 27, 2022

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