Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 885 - CESTAT, MUMBAICENVAT credit - Bogus invoices - Rule 173Q of Central Excise Rules, 1944 - it is clear that the respondent not only received the invoices but also received the goods in their factory. The department could not produce any evidence in order to demolish the above findings of the lower authorities - Supreme Court decision in the case of CCE vs. HMM Ltd. (1995 -TMI - 43962 - SUPREME COURT OF INDIA) held that penalty is not imposable unless the department is able to sustain its demand show-cause notice which was under challenge on the ground of limitation - Decided in favor of thee assessee
|