TMI Blog2016 (4) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the appellant who are a registered dealer have issued the invoices contained the thickness of the plate. The main noticee M/s.Cethar Vessels Pvt. Ltd. have accepted their liabilities and have paid their dues, after the same was adjudicated by the Additional Commissioner. It is seen that the case of appellant is not covered by Section 11A (2) as in this case the dues were paid after the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Raju (Technical Member) 1. A case was booked against M/s.Cethar Vessles Pvt. Ltd., for availment of credit without receipt of goods. In the said case, a notice was also issued to M/s.Mahalaxmi Trading Corporation, Nagpur for having issued fraudulent invoices on the basis of which M /s.Cethar Vessels Pvt. Ltd. had availed a wrongful credit. Similar notices were issued to certain oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... require the mention of thickness. 3. The learned AR argued that the documents on the basis of which the dealer had issued invoices contained the thickness of material and therefore, by not mentioning the thickness of the material in the invoice issued by the appellants, the appellant has helped in passing of wrongful credit to M/s.Cethar Vessels Pvt. Ltd. He argued that in such circumstances, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res payment of duty within 30 days of the issue being raised. In the instant case the payment has been done much later than the issue of show-cause notice and 30 days after adjudication. Since in this case, the provisions of 11A (2) are not attracted the co-noticees cannot get any benefit in terms of the decision of the Tribunal in the case of Raman Gandhi Vs. CCE, Delhi 2015 (323) ELT 579 (Tri-D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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