Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1533 - AT - Central ExciseCENVAT Credit - fake invoices - Cenvatable invoices of non-ferrous materials to the manufacturers without delivery of the goods - Held that:- The Department is not supposed to establish a fact with mathematical presumption as has been impressed upon by the adjudicating authority below but simultaneously the onus to falsify the document of the appellant still rests upon the Department and the adjudication cannot be decided merely based on the presumptions - In the given circumstances where the documents as produced by the appellant showing that they have received goods in the factory which were duly accounted in the books of accounts have not been rebutted. There seems no reason for holding that the unaccounted credit has been availed by the appellant. Time limitation - Held that:- Once there is no evidence for the alleged availment of irregular credit, per contra the evidence reflects the regular purchase of goods under proper invoices with the payment of appropriate amount of Central Excise Duty, there remains no genuine and legal basis for holding the alleged suppression or mis-representation of the facts on the part of the appellant that too with an intention to evade payment of duty - The show cause notice is therefore held to be barred by time and the penalty imposition based on the said ground is also held not sustainable. Appeal allowed - decided in favor of appellant.
|