TMI Blog2016 (10) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... W DELHI] relied upon where it was held that mere filing of application before Settlement Commission for waiver of interest, penalty and immunity from prosecution and suo motu payment of duty, not amounts to admission of guilt, fraud, collusion etc. Since the appellant himself paid the differential duty into the Govt. exchequer and availed the CENVAT credit on the strength of the challans duly certified by the DRI officials, the restriction provided in Rule 9(1)(b) is not applicable and the appellant is eligible to avail the CENVAT credit - appeal allowed - decided in favor of appellant. - E/50147/2014-EX[SM] - 54133/2015 - Dated:- 8-6-2016 - Mr. S.K. Mohanty, Member (Judicial) Mr. B.L. Narasimhan, Advocate Appellant By : Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the basis of valid duty paying documents in terms of provisions of Rule 9 of the CENVAT Credit Rules, 2004. To support his stand that CENVAT credit is admissible to the appellant on the strength of duty paid challans certified by the DRI officials, Id. Advocate has relied on the following decisions:- (i) Commr. Vs. Silver Oak Laboratories Pvt. Ltd. [2014 (310) ELT 256 (All.)] (ii) Silver oak Laboratories Vs. CCE [2006 (201) ELT 261 (Th.-Del)] (iii) Bosch Chassis Systems India Ltd. Vs. CCE [2008 (232 EL T) 622 (Tri.-LB)] (iv) Indian Oil Corporation Ltd. Vs. CCE [2011 (274) ELT 193 (Tri-Mum.)] (v) Indian Oil Corporation Ltd Vs. CCE [2013 (298) ELT 556 (Tri.-Kol.)] 3. On the other hand, Id. Departmental Representative su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case and submitted that the mistake occurred and change of practice of assessment at Chennai was not brought to the notice of the dealing staff at Delhi and Malanpur. However, the applicant immediately paid the differentia/ duty when the mistake was pointed by the DRI. Hence under these circumstances, this mistake was bona fide as the applicant had no mala fide intentions to evade customs duty as alleged in the Show Cause Notice 17. The Bench has carefully considered the material available on record and submissions made by the Ld. Advocate of the Applicant and representative of the Revenue at the time of hearing. The Bench observes that the Applicant has made true and full disclosure of their additional duty liability and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppression of facts etc. We hasten to clarify that this observation should not be understood to suggest that irrespective of the nature of the allegation and the attending facts and circumstances, no adverse conclusion can be drawn. We simply wish to emphasis that the non/short payment of duty could be bona fide and there may be good reasons for the assessee to opt for 'settlement and not contest the show cause notice. Taking recourse to the Settlement Scheme and the payment of additional/differential duty on receipt of the show cause notice, therefore, per se may not necessarily treated as admission of guilt. The admission, if any, may be found in pleadings of the applicant, that is to say the manner in which he seeks to explain the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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