TMI Blog2014 (11) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... on cast on receiver of the goods to monitor the payment of duty by the manufacturer clearing the goods and accordingly, the contention of the Revenue is untenable and their appeal fit to be rejected - Decided against Revenue. - Appeal No.E/3480/04 - - - Dated:- 4-9-2014 - Anil Choudhary, J. For the Appellant : Shri S G Dewalwar, Addl. Commr. (AR) For the Respondent : Shri S P Mathew, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial year. Later it transpired to the Revenue that the supplier of the goods M/s Fiat India Ltd. had deposited 50% of the duty on 15.6.2000 i.e. on the due date, and had deposited the balance 50% of the duty after some delay on 24.1.2002. 2.1 Pursuant to show-cause notice issued against the respondent-assessee, vide Order-in-Original dated 21.4.2004 it was held that the respondent is liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is in appeal before this Tribunal. The ground raised by the Revenue is that the respondent-assessee had been careless in taking the credit as it is evident from the face of the invoice from the column provided to record the manner of payment of duty, which was left blank. Thus, the respondent-assessee was negligent in taking the credit of the CENVAT and is accordingly, liable to pay interest. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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