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2015 (10) TMI 2199 - CESTAT AHMEDABAD

2015 (10) TMI 2199 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Bogus invoices - Non existence of supplier of goods - Held that:- Goods were supplied by various merchant manufacturers for processing, on job charge basis and the goods were supplied to them accompanied with Central Excise invoice. They processed the goods and which were taken by the merchant manufacturers. He also stated that they received job charges for the processing of the grey fabrics. It is categorically stated that .....

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in the case of M/s Prayagraj Dyeing and Printing Mills Pvt Ltd (2013 (5) TMI 705 - GUJARAT HIGH COURT) followed - Decided in favour of assessee. - Appeal No. : E/1286,1287/2011 - ORDER No. A/11012-11013 / 2015 - Dated:- 30-6-2015 - Mr. P.K. Das, Hon'ble Member (Judicial) & Mr. P.M. Saleem, Honble Member (Technical) For the Petitioner : Shri J C Patel, Advocate, Shri K I Vyas, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per : Mr.P.K. Das, These ap .....

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job charge basis and supplied them processed fabrics accompanied with proper document. A show cause notice dated 2.4.2008 was issued proposing to deny the cenvat credit along with interest and to impose penalty for the period May 2003 to October 2004 on the ground that during investigation in 2005 the supplier of the Grey fabric were found non-existence. By the impugned order, the Adjudicating authority confirmed the demand of cenvat credit along with interest and imposed penalty of equal amoun .....

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de payment of duty by the appellant. He particularly drew the attention of the Bench the relevant portion of the statement of Shyam Sunder Bhanawat dtd 2.4.2008. He also drew the attention of the Bench to the letter dtd 4.12.2008 of the Dy Commissioner, Central Excise and Customs, Division IV, Surat I in reply to the query under RTI Act 2005 stating that the suppliers were in existence during the material period. He strongly relied upon the decision of Honble Gujarat High Court in the case of M/ .....

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ocessed the goods and which were taken by the merchant manufacturers. He also stated that they received job charges for the processing of the grey fabrics. It is categorically stated that they received job charges by cheque from the various merchant manufacturers. It is seen that in 2005, the Central Excise Officers found that the suppliers of the Grey fabrics were not in existence. We find that the Dy Commissioner, C&CE Div IV, Surat by his letter dtd 4.12.2008 in response to query under RT .....

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by the period of limitation. In our opinion, in view of our above finding that if the original document is issued even by practising fraud, a holder in due course for valuable consideration unless shown to be a party to a fraud, cannot be proceeded with by taking aid of a larger period of limitation as indicated in Section 11A(1) of the Act. It is now settled law that Section 11A(1) is applicable when there is positive evasion of duty and mere failure to pay duty does not render larger period ap .....

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