Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (2) TMI 567

ents, other than M/s. Apex Alloys Steel Pvt. Ltd., were aware of the fact that inputs received by them are not the same for which only cenvatable documents were received by the second stage dealer - appeal allowed - decided in favor of appellant. - Appeal No. E/10901-10902,11198-11200/2013-SM - Final Order No. A/ 10259-10263 /2018 - Dated:- 1-2-2018 - Dr. D. M. Misra, Member (Judicial) For the Appellant : Mr. N.K. Tiwari and S. Mehta (Advocate) For the Respondent : Mrs. Nitina Nagori (A.R.) ORDER Per : Dr. D. M. Misra Heard both the sides. 2. These appeals are filed against respective order-in-appeal No. passed by the Commissioner (Appeals-I) Central Excise Ahmedabad. Briefly stated the facts of the case are that the appellant M/s Jenil Emp .....

X X X X X X X

Full Text of the Document

X X X X X X X

issible to the manufacturer M/s S.S. Alloys Products Pvt. Ltd. on the invoices issued by M/s Jenil Empire and M/s Bansilal S. Kabra and allowed their appeal. Ld. Consultant vehemently argued that since the facts and circumstances are similar to M/s S.S. Alloys Products Pvt. Ltd., therefore, the said judgment is squarely applicable to the facts of the present case. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that this Tribunal after considering the evidences on record and the statements recorded observed as follows: 7. Heard both sides and perused the case records. It is the case of the Revenue that in these proceedings there were movement of cenvatable documents only, without movement of in .....

X X X X X X X

Full Text of the Document

X X X X X X X

econd stage dealer. In view of the case laws relied upon by the appellants it has to be held that cenvat credit is admissible to the manufacture recipients, except in the case of M/s. Apex Alloys Steel Pvt. Limited, on merits as well as time bar. Accordingly, appeals filed by the appellants at Serial Nos. (i) (vii) and (viii) of Para-1 above are required to be allowed. Appeal filed by the appellant at Serial No. (iv) of Para-1 above is required to be rejected. 8. So far as imposition of penalties upon appellants mentioned at Serial Nos. (ii) (iii) (v) and (vi) are concerned, it is observed that enough materials have been produced by the investigation that both, the first stage dealer and second stage dealers were aware that there was no mov .....

X X X X X X X

Full Text of the Document

X X X X X X X

ourt of Punjab & Haryana, the decision of the Larger Bench of the Tribunal cannot be followed. Moreover, the decision of the Hon ble High Court is subsequent to the decision of the Larger Bench decision. Further, the Hon ble High Court has clearly held that penalty is imposable even prior to amendment of Rule 26 by inserting Rule 26(2) of Central Excise Rules, 2002. A similar view was earlier taken by CESTAT, Mumbai in the case of Dr. Writers Food Products vs. CCE, Pune-II (supra). 9. In view of the above judicial pronouncements, first appellate authority was justified in upholding penalties against appellants at Serial Nos. (ii), (iii), (v) and (vi) of Para -1 above even for the period prior to amendment of Rule 26 of the Central Excis .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||