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2022 (9) TMI 1015 - Central Excise
CENVAT Credit - duty paying documents - credit denied on the ground that any of the documents mentioned in sub-rule (1) of Rule 9 of the CCR, 2004 does not contain all the particulars required to be contained therein under these rules - correctness of overlooking the mandatory provisions of sub-rule (1) of Rule 9 of the CCR, 2004 - recipient of the service, shipper of the goods/documents and not the appellant? - Appellant is Agent or not - HELD THAT:- It is trite law that the show cause notice is the foundation in the matter of levy and recovery of duty penalty and interest and since the grounds on which the appeal was preferred before the Tribunal did not find any basis in the show cause-cum-demand notice, the appeal on that basis could not have been entertained or allowed.