Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2011 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1370 - HC - Central ExciseCenvat credit wrongly claimed - department has issued notice to the original firms namely Ms. Amar Enterprise and M/s. Flarikrishna Enterprise for recovery of duty and penalty. This would thus show that department is pursuing the original entities for recovery of cenvat credit wrongly claimed whereas on other hand it is denying rebate claim of the manufacturer exporters - counsel contended that without cancellation of cenvat credit granted to M/s. Unique Exports, rebate claimed by respondent M/s. Roman Overseas cannot be declined - Held that:- issue cannot be raised by respondent M/s. Roman Overseas in facts of the present case. As already noted, before the competent authority the stand of respondent M/s. Roman Overseas was clear that fraud was not disputed, but that respondent M/s. Roman Overseas was not part of such fraud and that all reasonable care was taken to ensure that goods were duty paid, respondent M/s. Roman Overseas was either part of the fraud in non-payment of excise duty or had knowledge about the same or even had failed to take care as envisaged under sub-rule(2) of Rule 7 of the Cenvat Credit Rules, situation would have been different, Petitions therefore, fail. Same are dismissed
|