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2014 (11) TMI 983 - HC - Central ExciseCENVAT Credit - Violation of Rule 3(5) of the Cenvat Credit Rules, 2004 - Held that:- On a perusal of the show cause notice it is seen that there is no clear finding, but the authority would state that it appears that the petitioner availed the credit on the basis of ineligible documents. The explanation of the petitioner was that subsequently the Bills of Entries were lost and therefore they lodged Police complaint and thereafter the copies were re-done, as the duly certified by the authorities have not been traceable. This explanation said to have been given by the petitioner appears to have not been considered by the respondent and issued the present show cause notice. - after the case has already been settled by the Settlement Commission, the question of re-opening the same does not arise, unless and until it is established that fraud has been committed. It is not the case of the respondent Department that fraud has been committed nor the Department approached the Settlement Commission in this regard - Decided in favour of assessee.
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