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2016 (7) TMI 349 - CESTAT BANGALORE

2016 (7) TMI 349 - CESTAT BANGALORE - TMI - Cenvat Credit - discrepancy in duty paying documents - levy of interest and penalty - appellant on his own reversed the credit inadvertently availed - extended period of limitation - Held that:- appellant has specifically taken the ground that he has sufficient document to prove that he has rightly availed the credit but at the instance of the audit party he reversed the same and the learned Commissioner (Appeals) has not considered this submission at .....

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JUDICIAL MEMBER Shri S.R. Madhava Murthy, Consultant, For the Appellant Shri Pakshi Rajan, AR, For the Respondent ORDER Per: S.S GARG Both these appeals are directed against the common Orders-in-Appeal passed by the Commissioner (Appeals) vide his order dated 28.12.2010 upholding the Order-in-Original. Since both the appeals relate to a common issue, therefore both the appeals are being disposed of by this order. Briefly the facts of the present case are that the appellant is engaged in the manu .....

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ng the period from November 2005 to October 2006) and cenvat credit to the extent of ₹ 61,114/- (Rupees Sixty One Thousand One Hundred and Fourteen only) (availed during October 2006 to June 2007). On being pointed out by the department the appellant reversed the entire irregular credit. Thereafter two show-cause notices were issued. The appellants replied the show-cause notice and explained that out of the 11 invoices, the credit availed in Invoice No. 582 dated 3.11.2005 relates to the i .....

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cate copies of the invoices sent by the supplier since the original and duplicate copies were lost during transit and with regard to the demand of ₹ 61,114/- (Rupees Sixty One Thousand One Hundred and Fourteen only) the appellant has admitted the irregularly availed credit and reversed the same on their own before being pointed out by the audit party. The adjudicating authority appropriated the demand reversed by the appellant and also demanded the interest and imposed equal penalty. There .....

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nst some of the demands also. He further submitted that out of the total amount of duty confirmed in Appeal E/2091/2011 amounting to ₹ 27,673/- (Rupees Twenty Seven Thousand Six Hundred and Seventy Three only), out of this demand a credit of ₹ 1,572/- (Rupees One Thousand Five Hundred and Seventy Two only) was availed based on the copy of invoice duly certified by the Superintendent of Central Excise having jurisdiction. Similarly an amount of ₹ 21,423/- (Rupees Twenty One Thou .....

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how-cause notice is time-barred since the fact was observed by the audit in November 2007 whereas the notice was issued only on 25.03.2009 based on the same audit objection. He also submitted that cenvat credit was only a book entry without utilizing the same, therefore no interest is payable. On the other hand the learned AR reiterated the findings of the Commissioner (Appeals). 4. On perusal of the record, I find that the appellant has specifically taken the ground that out of the amount of du .....

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