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2016 (4) TMI 1150 - AT - Central ExciseAvailment of credit without receipt of goods - Held that:- Revenue has established that the material received by M/s.Cethar Vessels Pvt. Ltd. was of greater thickness than the material allegedly supplied by the appellant. It is seen that duty paying invoices on the basis of which the appellant who are a registered dealer have issued the invoices contained the thickness of the plate. The main noticee M/s.Cethar Vessels Pvt. Ltd. have accepted their liabilities and have paid their dues, after the same was adjudicated by the Additional Commissioner. It is seen that the case of appellant is not covered by Section 11A (2) as in this case the dues were paid after the matter was adjudicated and not immediately on issue of information. Section 11A(2) requires payment of duty within 30 days of the issue being raised. In the instant case the payment has been done much later than the issue of show-cause notice and 30 days after adjudication. Since in this case, the provisions of 11A (2) are not attracted the co-noticees cannot get any benefit in terms of the decision of the Tribunal in the case of Raman Gandhi Vs. CCE, Delhi (2015 (3) TMI 1110 - CESTAT NEW DELHI ) & Tikam P Bhojwani Vs. CCE, Ahmedabad (2011 (3) TMI 893 - CESTAT, AHEMDABAD ) cited by them. - Decided against assessee
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