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M/s Cardkem Pharma Pvt. Ltd. Versus Commissioner, Central Excise & Service Tax, Surat-II

2015 (10) TMI 1347 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Bar of limitation - Held that:- Adjudicating authority denied the CENVAT Credit of ₹ 34,714.00 alongwith interest and imposed penalty of equal amount, which was upheld by the Commissioner (Appeals). The appellant avail .....

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to produce the documents. The appellant failed to produce the documents destroyed in fire. A show cause notice dt.15.7.2009 was issued, proposing to deny CENVAT Credit along with interest and penalty.

Demand is barred by limitation. Both t .....

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d monthly return timely to the Central Excise Department. There is no suppression of facts with intent to evade payment of duty and the extended period of limitation cannot be invoked and therefore, the imposition of penalty is unwarranted. According .....

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hri L. Tendupatra, Authorised Representative Per: P.K. Das 1. Shri Nitin Chauhan, Purchase Executive of the Appellant Company requested for adjournment. 2. After hearing the learned Authorised Representative, I find that the appeal may be decided at .....

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equal amount, which was upheld by the Commissioner (Appeals). The appellant availed the credit during the period from December 2004 to March 2005 and thereafter, fire occurred in the factory and therefore, the documents were destroyed in the fire. T .....

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