TMI Blog2011 (8) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... less than the Cenvat credit availed - The very fact that the supplier was in existence for 15 years, had availed Cenvat credit of more than Rs. 18 crores would show that the supplier did have some standing in the market - once it is held that there was no suppression or mis-declaration on the part of the appellants and no penalty is imposed on them, duty demand invoking extended period also cannot be sustained if challenged - Appeal is allowed - E/1313/2010 - 489/2011 - Dated:- 5-8-2011 - Shri B.S.V. Murthy, J. REPRESENTED BY : Ms. Vijaya Prakash, Advocate, for the Appellant. Ms. Sabrina Cano, JDR, for the Respondent. [Order]. The appellant availed Cenvat credit on the basis of invoice issued by M/s. Ashok Electrical S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case the capital goods were received during the period from 16-6-04 to 11-4-06, and show cause notice was issued on 4-11-08. Further, she also relies upon the decisions of the Tribunal in the case of Parasrampuria Synthetics Ltd. v. CCE, Jaipur reported in 2005 (191) E.L.T. 899 (Tri.-Del.) to support her contention that if there was a mistake in payment of duty by supplier, issue has to be raised at the supplier s end. Similar was the decision in the case of Tarsen Polyfab Pvt. Ltd. v. CCE, Noida reported in 2011 (264) E.L.T. 225 (Tri.-Del.). 3. The learned DR submits that the proceedings were initiated against the supplier have been completed and Commissioner of Kolkata-III, Commissionarate has passed Order-in-Original dated 17-12-08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, the order also reveals that during the investigation the suppliers of raw materials had admitted that they had supplied raw materials to M/s. Ashok Electrical Stampings Pvt. Ltd. Further, the Chartered Engineer s certificate produced also shows that the supplier was operational for 15 years. It is also not the case of the Department that the supplier did not have a factory at all. Admittedly 40 machines/machineries had been installed during 1992-2004 by the supplier. The supplier had also produced a Chartered Engineer s certificate to the effect that the machines were in working condition. In any case the facts that emerge from the adjudication order are that supplier held a registration certificate issued by Central Excise Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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