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2017 (2) TMI 314 - AT - Central ExciseCENVAT credit - supplementary invoice - denial on the ground that the supplementary invoice was issued by M/s. Lotus Chocolate Co. in respect of duty short paid by suppression of facts - Held that: - in terms of sub section (2B) of Section 11A, if the assessee pays duty either on their own or determined by the department, alongwith interest no SCN should have been issued - As per sub section (2B) no show cause notice should be issued and question of invoking proviso to Section 11A does not arise. The entire transaction from M/s. Lotus Chocolate Co to the appellant and then with the Cadbury are on job work basis and no sale purchase transaction is involved - appellant is entitle for the Cenvat credit on the supplementary invoice - appeal allowed - decided in favor of appellant.
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