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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 .....

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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( .....

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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 ) .....

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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 .....

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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- .....

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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 .....

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. 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 .....

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