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2016 (11) TMI 346 - CESTAT AHMEDABAD

2016 (11) TMI 346 - CESTAT AHMEDABAD - TMI - Denial of CENVAT credit - limitation bar - Held that: - the said issue is no more res integra but settled by Hon’ble Gujarat High Court in the case of CCE, Surat Vs. Neminath Fabrics Pvt Ltd [2010 (4) TMI 631 - GUJARAT HIGH COURT] where under it has been held that demand notice cannot be considered as time barred even it is issued after one year from the date of detection of the suppression of fact with intent to evade payment of duty. - The appel .....

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ritten Submission For Revenue : Shri S N Gohil, Authorised Representative ORDER Per Dr D. M. Misra These Appeals are filed against OIA No. OIA-SKSS-115-117-VAPI-2010 dt 28.7.2010, passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-VAPI. 2. The fact of the case, in brief, are that during the course of verification of stock on 16.2.2005 by the officers, shortage of 17.630 MT of Aluminium Scrap involving Credit of ₹ 6,22,575/- was noticed. In his statement dt 16.2.2 .....

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es without receipt of the inputs. Admitting their liability, the appellant paid total Cenvat Credit of ₹ 12,46,264/-. On adjudication, the demand of ₹ 12,46,264 was confirmed and appropriated and penalty of equal amount was imposed on the Company, personal of penalty of ₹ 1,50,000/- on the Director and ₹ 50,000/- on the Manager was imposed under Rule 26 of Central Excise Rules,2002. Aggrieved by the said order, the appellant preferred an appeal before the Ld. Commissioner .....

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