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The Commissioner of Central Excise, Thane­I Commissionerate Versus M/s. Kaushal Silk Mills Pvt. Ltd. & Ors.

2015 (9) TMI 150 - BOMBAY HIGH COURT

Disallowance of deemed credit - Suppression of value of goods - Held that:- There is a specific finding of fact that there is nothing on record which would show that the processors had personal knowledge regarding inflation of valuation of goods. Perusal of the impugned Judgment would also reveal that the learned Tribunal has found that except the statement of the Dyeing Master, no material was placed on record by the Revenue to substantiate their contention with regard to fraud or suppression. .....

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& A.S. Gadkari, JJ For the Petitioner : Mr. Pradeep Jetley i/b. Mr. J. B. Mishra, advocate For the Respondent : Mr. Vipin Jain a/w. Mr. Vishal Agrawal, Mr. Krishan Kumar and Mr. P.K. Shetty, advocate ORDER P.C.: 1 The Revenue has approached this Court being aggrieved by the order passed by learned CESTAT, Mumbai dated 1st May, 2013, thereby directing the adjudicating authority to quantify the demands for the month of December, 2002 by disallowance of deemed credit which is limited to actual .....

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of the suppliers of grey fabrics and as such declared the value on their own with an intent to overvalue processed fabrics to facilitate excess availment of deemed credit by the processors. 3 The case against the processors is that although they have undertaken to follow the correct procedure on behalf of the merchant manufacturers and though they are responsible for keeping correct account for goods received and dispatched on their behalf by correctly assessing the details, they did not take an .....

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ed credit in contravention of the provisions of Rule 11 of the Cenvat Credit Rules, 2004 and para­6 of Notification No. 6/2002­CE (NT) DATED 1.3.2002. 4 The demand made against the duties and penalties came to be confirmed by the order in original passed by the Commissioner, Central Excise dated 30th December, 2005. Being aggrieved thereby, an appeal came to be filed by the Petitioner. The learned Tribunal partly allowed the appeal. Though the duty was upheld for the month of December, 2 .....

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one hand the learned Tribunal itself in paragraph­8 has held that Dyeing Master has no knowledge of valuation of goods as he was concerned only with the processing of fabric and on the other hand, the learned Tribunal on the basis of same material holds that for the period of December, 2002 the deemed credit which is limited to the actual extent of inflation in the value of grey fabric cleared for export under bond raised by the demand against processors was liable to be disallowed. It is su .....

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hat as to whether the department was entitled to invoke extended period of limitation or not is purely a question of fact and not law and therefore, the appeal deserves to be dismissed in limine. The learned Counsel relies on the Judgment of the Division Bench of this Court in the case of Commissioner v/s. Madhu Textile Industries Ltd., reported in 2010(257) ELT A18(Bom). 7 We have perused the material on record and also perused the impugned judgment. Main thrust of the learned Counsel for the R .....

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