TMI Blog2018 (7) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... /2018 - Dated:- 18-7-2018 - Hon ble Mr. V. Padmanabhan, Member (Technical) Sh. Hemant Bajaj, Advocate for the appellant Sh. P. Juneja, H.C. Saini K. Poddar, DR for the respondent ORDER Per: V. Padmanabhan 1. The present appeals have been filed against the Order-in-Appeal No. 494/2017-18 dated 29/11/2017 (for appeal E/50633/2018) and Order-in-Appeal No. 323/2017 dated 07/02/2018 (Appeal No E/51064/2018). The issue involved in both the cases are identical and hence are being disposed through this common order. 2. The brief facts for purposes of the present appeals are that the appellants purchase coal from various subsidiary companies of M/s Coal India Ltd., like M/s South Eastern Coalfield, M/s Northern Coalfield ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of fraud, suppression etc alleged against them and hence the prohibition contained in Rule 9(1)(b)) applies to the appellants. In this connection he submitted that proceedings against the coal companies have not attended finality and are subjudice before the Apex Court. The appeals filed by the coal companies before the Tribunal have been disposed off with a direction to approach the Tribunal again after the outcome of the decision of the Hon ble Supreme Court in the case of Mining Area Development Authority V/s Steel Authority of India Ltd and others vide Civil Appeal No. 4056-5064/1999. Since the issues in the appeals filed by the Coal Companies are debatable, allegations of suppression cannot be attributed to them. ii. He also subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices issued by the coal companies. Such credit stands denied in terms of Rule 9 (1)(b) of the Cenvat Credit Rules which denies the credit if such supplementary invoices are issued for duties which became payable by the manufacturer on account of willful misstatement or suppression of facts on their part. 8. The appellant has cited the decision of the Tribunal in the case of Birla Corporation (supra). Upon perusal of the cited decision, I note that it has been passed in an identical set of facts involving the same coal companies. In that case the Tribunal allowed the Cenvat Credit holding that there cannot be suppression of fact when the issue of liability of payment of Excise duty at the end of the coal companies was a debatable issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
