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Commissioner, CGST And C. Ex Versus Adani Gas Pvt. Ltd.

2017 (10) TMI 331 - GUJARAT HIGH COURT

Period of limitation - recovery of unpaid dues of excise - mandatory penalty u/s 11AC of the CEA, 1944 read with rule 15(2) of the CCR, 2004 - Held that: - Extended period of limitation for recovery of duty of excise not paid, not levied or short paid or short levied or erroneously refunded would be available to the department only if such event was by reason of fraud, collusion, willful misstatement, suppression of facts or contravention of any of the provisions of the Act or the Rules with int .....

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as early as on 27.02.2007 - with regard to susbsequent SCN also, all information was supplied to the department - there was neither any suppression nor any contravention on the part of the assessee. Full facts were placed before the department and within its knowledge - extended period not invokable. - Appeal dismissed - decided against Revenue. - Tax Appeal No. 792 of 2017 - Dated:- 5-10-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Appellant : Mr Ankit Shah, Advocate ORAL ORD .....

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ing penalty under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 merely on the ground of limitations without considering that the extended period of limitation is available in the facts and circumstances of the case or otherwise? iii) Whether in the facts and circumstances of the case, CESTAT was justified in setting aside the Order in Original passed by the Commissioner and in allowing the appeal filed by M/s Adani Gas Pvt. Ltd.? 2. The issue pertains .....

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atement on the part of the assessee. The Tribunal observed as under: 24. We find from the records that correspondences between the Department and the appellant had been continuing on the issue of Centralised registration since Oct. 2005. Therefore, there is merit in the contention of the appellant that necessary information had been furnished from time to time about their business of compression of natural gas and distribution/sale of CNG from daughter stations through their various letters encl .....

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pt on 07.09.2007. We find that even though the same has been mentioned at paragraph 4.1 of the show cause notice, no contrary eyidence indicating non receipt of the relevant invoices had been brought on record by the revenue. On going through the said letter dt.07.09.2007(page 479 of Appeal paper book) we find that the Appellant had furnished detailed statement of CENVAT credit availed along with copies of invoices. Hence, no facts was suppressed from the department in availing the credit. There .....

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le 15(2) of Cenvat Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944 is unsustainable in law. We receive support from the judgement of Honourable Gujarat High Court in Dashion Ltd's case (supra). Their Lordships observed as: 8. Coming to the question of penalty, right from the show cause notice stage till the final disposal of the show cause notice proceedings, we find little evidence to support the allegations of willful misstatement, suppression, fraud or collusion on t .....

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provisions of the Rules, evaded payment of central excise duty. He was not even sure whether this was a case of willful misstatement or suppression of fact or contravention of provisions of the Rules. 27. In view of the above decision of Hon'ble Gujarat High Court, penalty under section 11Ac of Central Excise Act, 1944 read with Rule 15(2) of CENVAT Credit Rules 2004 is not attracted. 4. From the factual findings recorded by the Tribunal, it can be seen that since October, 2005, the assessee .....

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