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2014 (7) TMI 191 - CESTAT CHENNAIWaiver of pre deposit - cenvat credit - duty paying documents - supplementary invoice - payment of duty due to fraud, suppression of facts etc. - Held that:- M/s. Saint Gobain Glass India Pvt. Ltd. issued the invoice after initiation of the proceedings by the central excise authorities. The question is that whether the said invoice would cover under Rule 9(1)(b) of the Rules. Rule 9(1)(b) of the said Rule provides that a manufacturer may avail the credit on the basis of the supplementary invoice except where the additional amount of duty became recoverable from the manufacture on account of any non-levy or short-levy by reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any provisions of the Excise Act or the Customs Act, 1962 or the rules made thereunder with intent to evade payment of duty. In the instant case, it is seen that M/s. Saint Gobain Glass India Pvt. Ltd. issued the invoice after initiation of the proceedings. In view of that, the applicant has failed to make out a prima facie case for waiver of entire amount of duty along with interest and penalty. - stay granted partly.
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