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2016 (12) TMI 269 - CESTAT HYDERABADEvasion of duty - suppression of facts - defects in documents - job-work - Held that: - there is nothing to show that the supplementary invoices were obtained in a surreptitious manner with intend to avail credit wrongly, which the appellants were otherwise not eligible for. Apart from the technical defects, the department does not allege any discrepancy in these documents. This Bench raised a question to Department whether the rectified supplementary invoices are in order. The Ld. AR was fair enough to concede this aspect. In such circumstances, as the defects are proved to be procedural lapses, the denial of credit is unjustifiable especially when after rectification, the invoices are in order. Extended period of limitation - Held that: - there is nothing to establish that there is any positive act of fraud, suppression or willful misrepresentation on the part of appellants with intent to evade payment of duty. There being no evidence to establish fraud, suppression of facts, the demand raised invoking the extended period of limitation is unsustainable. Appeal allowed - demand not sustainable - decided in favor of appellant.
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