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2017 (7) TMI 325 - AT - Central ExciseRe-crdit of duty on goods returned by the customer - Held that: - The appellant has no answer why such a procedure has been followed especially when jurisdiction is separate and the goods were received elsewhere is also not made known to the jurisdictional officer of Pune. Therefore, the appellants modus operandi does not exhibit that it has come out with clean hands when procedural deviation was made depriving Revenue to have control on appellant - appeal dismissed. CENVAT credit - fake and fictitious invoices - Held that: - details of invoices involving the above said duty not being available on record for examination at this stage, to reach to rational a conclusion, as to whether the invoices raised were fake and fictitious, the matter is remanded to the adjudicating authority to examine the genuinity of such invoices, the time gap between raising of the invoices and cancellation thereof, etc. - matter on remand. Generation of scrap - demand - Held that: - records do not reveal why that has not suffered duty. On that count, the appeal is dismissed. Penalty - interest - Held that: - to the extent of duty demand sustained as discussed thereinbefore, penalty shall be leviable and duty unpaid shall follow interest. Appeal allowed by way of remand.
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