New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (4) TMI 1150 - CESTAT MUMBAI

2016 (4) TMI 1150 - CESTAT, MUMBAI - TMI - 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 invoices on the basis of which 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 liabi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s 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 (3) TMI 1110 - CESTAT NEW DELHI ) & Tikam P Bhojwani Vs. CCE, Ahmedabad (2011 (3) TMI 893 - CESTAT, AHEMDABAD ) cited by them. - Decided against assessee - E/1692/11 - A/87302/16/SMB - Dated:- 25-4-2016 - Raju (Technical Member) For the Appellant : PV Sadavarte, Advocate For the Respondent : SV Nair, Asst. Comm. (AR) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

were also imposed. 2. The learned Counsel for 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-original, the appellants are entitled to the benefit of Section 11A(2) of the Central Excise Act. He argued that the allegation on them is that the material received by M/s.Cethar Vessels Pvt. Ltd. was not m .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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