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2016 (8) TMI 583 - CESTAT HYDERABAD

2016 (8) TMI 583 - CESTAT HYDERABAD - TMI - Cenvat credit - Import of goods through carrier - Credit took on Courier Bills of Entry which were mere photocopies - appellant ought to have filed the normal Bill of Entry and only such documents can be used for taking credit - Held that:- the appellant has sought several adjournments for furnishing the Original documents or certificates to prove the photocopies of Couriers Bills of Entry. They have not been able to furnish necessary evidence to estab .....

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- the allegation in the show cause notice is that the discrepancy came to light from Private records of the appellant. Apart from this bald statement, there is no proof as to what is the private record verified for details of other entries found in such record. The appellant has stoutly denied this contention and submitted that the fact of availing credit on the strength of postal Bills of Entry (couriers) was within the knowledge of the department through the monthly ER-I returns. Along with th .....

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ent. Though they have photocopies of the documents, due to lapse of time they are now unable to produce authenticated copies. The Cenvat Credit Rules do not prescribe any procedure for noting down as postal/.courier bills of entry. It is the Board of circular that prescribed that in case credit is availed on courier BE, the assessee has to file normal BE for availing credit. - Therefore, it can be seen that the appellant had disclosed necessary details as required by Act and Rules, and the .....

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must be some positive act with intention to evade payment of duty, which is absent in the present case. Therefore, the show cause notice issued invoking the extended period of limitation is not sustainable, being time barred. - Decided in favour of appellant - Appeal No. E/278/2011 - Dated:- 19-1-2016 - Ms. Sulekha Beevi C.S. Judicial Member Smt. A. S. K. Swetha, Advocate for the Appellant Shri N. Jagadish, AR for the respondent ORDER [ Order per: Ms.Sulekha Beevi ,C.S ] 1. The appellants are ag .....

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llant had imported goods through Courier and had taken credit on the Courier Bills of Entry. According to the department as per Board Circular, No.56/95-Cus-dated 30-05-1995, the appellant ought to have filed the normal Bill of Entry and only such documents can be used for taking credit. It was also noticed that the Courier Bill of Entry were mere photocopies. A show cause notice dated 01-04-2009 alleging the above allegations was issued. After adjudication the primary authority confirmed the di .....

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demand is time barred in the absence of evidence to establish suppression, willful mis-statement with intent to evade payment of duty. She submitted that the fact of availing credit on the strength of postal Bills of Entry(Courier) was within the knowledge of the department by way of monthly ER-I returns and the Rule 7 statement furnished to the department. That therefore, there was no suppression at all. The allegation that the irregularity was detected from the private records of the appellan .....

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roper officer of customs for import of goods. He argued that the demand, interest and penalty has been rightly imposed. 5. I have heard both sides and perused the records. 6. It is seen from the records that appellant has sought several adjournments for furnishing the Original documents or certificates to prove the photocopies of Couriers Bills of Entry. They have not been able to furnish necessary evidence to establish that the credit was rightly availed by them. So on merits the appellants hav .....

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stoutly denied this contention and submitted that the fact of availing credit on the strength of postal Bills of Entry (couriers) was within the knowledge of the department through the monthly ER-I returns. Along with this statement complying Rule 7 of Cenvat Credit Rules, 2002 was also furnished. In this statement, the appellant had started the documents as BE This is countered by the revenue contending that the appellant ought to have stated courier Bills of Entry instead of simply mentioning .....

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