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2016 (6) TMI 401 - CESTAT NEW DELHI

2016 (6) TMI 401 - CESTAT NEW DELHI - TMI - Non-payment of cenvat credit on supplementary invoices - penalty imposed - period of limitation - Held that:- The admitted facts are that the appellants cleared inputs as such, on which they have availed cenvat credit. The credit on inputs was availed on two different dates. Initially, on the main invoice and later on the additional amount based on supplementary invoice. When such inputs were cleared, they paid an amount equal to the credit taken for t .....

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ase in terms of sub-section (2 B) of Section 11A of the Central Excise Act, 1944. In the present case, the show cause notice issued after almost three years of Audit invoked extended period for demanding the amount, which is paid with interest by the appellant much before the issue of notice. As such, find that the impugned order is not sustainable inasfar as the penalty is concerned. The appeal is allowed to that extent. - Excise Appeal No.51079/2014-EX(SM) - Final Order No.51903/2016 - Dated:- .....

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redit Rules, 2004. The credit was taken initially based on the invoices and an amount of ₹ 13,40,277/- was additionally taken based on the supplementary invoices. The inputs, on which the credits have been availed, have been cleared as such, in terms of Rule 3(5) of the Cenvat Credit Rules, 2004. At the time of such clearance, the appellant paid duty equivalent to the credit taken initially. The credit taken based on the supplementary invoices was not reversed. Subsequent to an audit condu .....

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o the duty in terms of Section 11 AC read with Rule 15(2) of the Cenvat Credit Rules, 2004. On appeal, the Commissioner (Appeals) vide the impugned order confirmed the original order. 3. Aggrieved by the said order, the present appeal is filed. 4. Ld. Counsel for the appellant submitted that though they have filed appeal on merit challenging the demand as well as penalty, he will restrict his main argument only against the imposition of penalty as due reversal of credit with interest has already .....

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occurred while reversing and initially the reversal was made only for the credit taken in the first time. He pleaded that the case is fit for closure under sub-section (2B) of Section 11 A of the Central Excise Act, 1944 and the show cause notice issued after almost three years is fully unjustified. Even otherwise, there is no case for imposition of penalty as no element of fraud, collusion, etc. could be alleged in this case. He relied on the decision of the Honble Allahabad High Court in the .....

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