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2014 (9) TMI 241 - MADRAS HIGH COURTAvailment of CENVAT Credit - Fraudulent passing of credit by Iron & Steel registered dealers - Held that:- It is not denied by assessee what was supplied to them and what was noted in the source document was of different description. The contention of the assessee that they had no knowledge about the non-duty suffered scrap cannot be taken as a good defence in this case, particularly, when the assessee had no explanation as to its failure to advert due attention to the description of the goods in the invoice given to them and what had been infect supplied to them. - CESTAT rightly viewed that there are inherent contradictions seen in the document with regard to price and also the mismatch of the description of goods received by the assesses, thus, we do not find any good ground to take different view as that of the CESTAT. Thus with the Commissioner of Customs, Central Excise and Service Tax (Appeals), the Customs, Excise and Service Tax Appellate Tribunal, Chennai, thus, concurring on the finding of the Officer viz., Deputy Commissioner, Central Excise, Service Tax and Customs, we do not find any substantial question of law arise to admit the Civil Miscellaneous Appeal. - Decided against assessee.
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