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2015 (1) TMI 587 - AT - Central ExciseWaiver of pre deposit - Cenvat credit - applicant availed irregular credit on the basis of supplementary invoices - contravention of Rule 9(1)(b) of the Cenvat Credit Rules, 2002 - Held that:- Rule 9(1)(b) would apply in the case of supplementary invoices issued by the importer. There is an exception in Rule that it would not apply in the case of and additional amount of duty become recoverable from the importer for 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 Excise Act, or of the Customs Act, 1962 or the rules made thereunder with intent to evade payment of duty. In the present case, we find that proceeding was initiated against the supplier for recovering of the amount on account of short-levy by reason of fraud, collusion etc. - Partial stay granted.
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