TMI Blog2015 (2) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Cenvat credit on the basis of supplementary invoices, where such additional duty became recoverable from the manufacturers on account of non-levy or short levy by reasons of fraud, collusion, or any willful misstatement or suppression of facts or contravention of any provisions with intent to evade payment of duty. As such, it is clear that said Rule would be invokable only in case of mala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate - no justifiable reasons to uphold the impugned orders of the authorities below - Decided in favour of assessee. - Appeal No. 3291 of 2005-Ex [DB] - ORDER NO. FO/ 54462/2014-Ex(Br) - Dated:- 7-11-2014 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri K Anand, Advocate For the Respondent : Shri Yashpal Sharma, DR JUDGEMENT Per Archana Wad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appellant. 3. The dispute relates to the availment of the said credit. As per the Revenue, principal manufacturer did not voluntarily pay the duty, which was paid only after finalization of the provisional assessment. It was also alleged in the Show Cause Notice that the duty paid under the cover of supplementary invoices cannot be co-related to the original invoices. 4. During a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or contravention of any provisions with intent to evade payment of duty. As such, it is clear that said Rule would be invokable only in case of malafide on the part of principal manufacturer. In the present case, admittedly the assessment at the end of principal manufacturer was provisional and was finalized by a final assessment order dated 27.8.2002. It is on account of finalization of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces raised on 10.2.03 relates to invoices mentioned in the list of original invoices, and enclosed as annexure A, there is no rebuttal to the said certificate. 8. In view of the above, we find no justifiable reasons to uphold the impugned orders of the authorities below. Accordingly, the same are set aside and appeal allowed with consequential relief to the appellant. 9. Misc. application f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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