TMI Blog2015 (11) TMI 1550X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned I find that the modvat Stamp is affixed in a different place in spite of there being space available at the usual place and secondly I find that there is material alteration in the gate register both in the serial number as well as the date in entry number 288 and 289. Thus manipulation is writ large on the face of the record. Thus, the demand in respect of invoice number 50 and 51 is upheld. Period of limitation - Held that:- in such cases of manipulation and/deliberate avoiding the tax liability, I hold that extended period of limitation is available. Accordingly, the demand is held to be within time. - Decided partly in favour of appellant with consequential relief - Ex. Appeal No. 55613/14 - Final Order No.70218/2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y hiding he date of entry of goods in U.P. State. Accordingly show cause notice was issued as it appeared that the appellant in order to avoid paying the Excise duty in cash have manipulated their record and have taken the credit prior to the date of receipt of the goods and accordingly have utilised Cenvat Credit not available on the date of utilisation. 3. The appellant contested the show cause notice by filling reply. It is stated that the receipt of goods is not disputed. It was further contended that the Cenvat Credit utilised as on 30 th June, 2007, could also have been used subsequently in July 2007 and similarly the credit taken on 30 th September, 2007 could have been utilised in October 2007. It was further urged that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From invoice number 95 dated 25/9/2007 wherein the time of removal is entered as 18 hours (approx). The invoice contains the seal of the tax barrier at Ghaziabad dated 29/9/07 and the goods have been entered in the gate register vide number 447 dated 29/9/07. Prior to this entry, another number 447 was made which have been crossed out. In respect of invoice number 50 and 51, both have been dispatched by the same truck on 27/6/07 at about 20 Hours from Daman. From these Invoices, the seal of the Commercial Tax Department at the check post is not evident and Further some paper or Part of the Lorry Receipt appears to be pasted at the place tax barrier Stamp is put and thereafter, the Modvat Credit Stamp have been affixed. Further from the Gat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /07 is concerned I find that the modvat Stamp is affixed in a different place in spite of there being space available at the usual place and secondly I find that there is material alteration in the gate register both in the serial number as well as the date in entry number 288 and 289. Thus manipulation is writ large on the face of the record. Thus, the demand in respect of invoice number 50 and 51 is upheld. So far limitation is concerned in such cases of manipulation and/deliberate avoiding the tax liability, I hold that extended period of limitation is available. Accordingly, the demand is held to be within time. 8. Thus, the appeal is allowed in part as indicated above. Appellant will be entitled to consequential benefits. (Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
