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2016 (1) TMI 387 - CHHATTISGARH HIGH COURT

2016 (1) TMI 387 - CHHATTISGARH HIGH COURT - 2015 (325) E.L.T. 24 (Chhattisgarh) - Reversal of cenvat credit on sale of electricity outside buyers - Rule 6 - assessee did not maintain separate accounts with regard to inputs used for generation of electricity meant for sale to outsiders and that for captive consumption - period October, 2001 to July, 2003 - Held that:- The question urged before us for non-compliance of the statutory requirement under Rule 6(2) and the statutory presumption under .....

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20-7-2015 - Navin Sinha, C.J. and P. Sam Koshy, J. Shri Maneesh Sharma, Advocate, for the Appellant. None, for the Respondent. JUDGMENT [Judgment per : Navin Sinha, C.J.]. - The present appeal arises from order dated 3-11-2009 [2010 (262) E.L.T. 582 (Tribunal)] in Appeal No. E/254/2006-Excise Branch, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter called the Tribunal ). 2. The Tribunal held that the respondent was liable to pay 8% of the value of .....

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f liability relying on 2009 (240) E.L.T. 641 (S.C.) (Maruti Suzuki Ltd. v. Commissioner of Central Excise, Delhi-III) and remanded the matter to the adjudicating authority for working out the quantum of demand, but only for the normal period, i.e., one year. 3. The order sheets of this case reveal that the respondent was represented by Counsel on 14-6-2010. It was again duly represented on 25-6-2010 by the same Counsel. On that date, there was an office note that no Vakalatnama had been fil .....

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it as cross-appeal. The order sheet of Tax Case (PR) No. 1843 of 2010 reveals that it stood dismissed for non-compliance of the peremptory order dated 29-9-2011 for removing the defects. 4. The order sheet dated 17-6-2015 adequately notices the past dates of appearances on behalf of respondent and that none was present on its behalf on the former date. The office note that no power had yet been filed on behalf of respondent was also noticed but the name of the Counsel was not appearing in t .....

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y itself to blame. The Court cannot wait ad infinitum. If a party with full awareness of the pendency of a case against it, more particularly after having entered appearance and filed cross-appeal also does not ensure its representation, it is not open for it to urge that the order has been passed behind its back or without opportunity of hearing. The situation is the creation of the respondent and it must bear the burden. 6. Learned Counsel for the appellant invites our attention to Rule 6 .....

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ts meant for use in the manufacture of dutiable final products and the quantity of inputs meant for use in the manufacture of exempted goods and take Cenvat credit only on that quantity of inputs which is intended for use in the manufacture of dutiable goods 7. Learned Counsel for the appellant on basis of the aforesaid Rule submits that it was a statutory obligation of the respondent to maintain separate accounts with regard to the inputs used by it regarding electricity sold to outsiders .....

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; or (e) contravention of any of the provisions of this Act or of the rules made there under with intent to evade payment of duty. by any person chargeable with the duty, the Central Excise Officer shall, within five years from the relevant date, serve notice on such person requiring him to show cause why he should not pay the amount specified in the notice alongwith interest payable thereon under Section 11AA and penalty equivalent to the duty specified in the notice. 8. Learned Counsel ne .....

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n to evade payment of duty, without any basis. There can never be direct evidence of intention. It is to be gathered cumulatively in the facts of each case. The Tribunal should not have confined liability for the normal period only. 9. If no separate records were maintained, the direction of the Tribunal to quantify the generation sale and consumption under the two heads was a physical impossibility. He lastly submits that the Tribunal has completely erred in relying upon paragraph M/s. Mar .....

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