Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Mahalaxmi Trading Corporation Versus Commissioner of Central Excise, Kolhapur

2016 (4) TMI 1150 - CESTAT, MUMBAI

Availment of credit without receipt of goods - Held that:- Revenue has established that the material received by M/s.Cethar Vessels Pvt. Ltd. was of greater thickness than the material allegedly supplied by the appellant. It is seen that duty paying .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 was adjudicated and not immediately on issue of information. Section 11A( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ttracted 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 (3) TMI 1110 - CESTAT NEW DELHI ) & Tikam P Bhojwani Vs. CCE, Ahmedabad (2011 (3) TMI 893 - CESTAT, AHEMDABAD ) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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.C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or the appellant argued that M/s.Cethar Vessels Pvt. Ltd. had paid the said amount along with interest and penalty within thirty days. He further argued that since they had paid the duty and interest along with penalty within thirty days of order-in- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ued by them is incorrect. He argued that there is no necessity of mentioning the thickness of the material when the tariff description does not require the mention of thickness. 3. The learned AR argued that the documents on the basis of which the de .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. He argued that in such circumstances, the appellant are liable to penalty. 4. I have gone through the rival submissions. I find that the Revenue has established that the material received by M/s.Cethar Vessels Pvt. Ltd. was of greater thickness tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version