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2012 (6) TMI 395 - CESTAT, AHMEDABADRecovery of cenvat credit availed on shortages in quantity received in the factory of the appellant as the actual quantity received was less than what was indicated in the invoices – appellant’s claim that such shortages have taken place because of evaporation has to be accepted and he has allowed cenvat credit in all cases, where the shortage was less than 2% - Held that:- As Commissioner (Appeals) himself has observed while taking a view that cenvat credit has to be reversed only in cases where short receipt is more than 2% as there does not seem to be any intention to evade duty as shortage happened due to evaporation or different methods of weighing no point of levying duty demand - when there is a clear observation that there is no intention to evade duty, extended period of limitation could not have been invoked and Commissioner has rightly not imposed penalty – as the total amount involved in this case is less than Rs. 50,000/- the Tribunal need not to entertain the appeal -impugned order is set-aside and appeal is allowed – in favour of assessee.
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