TMI Blog2018 (9) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... record amounting suppression of fact. It is apparent on record that the show cause notice to M/s. SECL is prior event than the appellant availing the credit on supplementary invoices issued by the said M/s. SECL but the simultaneous fact remains is that the demand against M/s. SECL vide said show cause notice is still under challenge and is pending adjudication before the Hon ble Apex Court. It is clear to hold that the issue of wrong availment on part of M/s SECL is still a debatable issue - the ascertainment on part of the appellant as is required under Rule 9 (1) (b) of Cenvat Credit Rules cannot be held to have been an act of suppression. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 50635 of 2018 - Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice that the similar identical matters have already been decided in favour of the appellants. The case of appellant is impressed upon to fall squarely within the facts of all such decisions. The present appeal is accordingly, prayed to be allowed. 4. Learned DR, per-contra, has submitted that merely pendency of adjudication against M/s. South Eastern Coal Fields before the Hon ble Apex Court, cannot be made the criteria for the appeal to be allowed. It is impressed upon that as far as the present appeal is concerned, there is sufficient evidence on record to hold that the appellant had notice of M/s. SECL to have been issued with a show cause notice for demand of differential duty on valuation. It is also impressed upon that as per Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entary invoice has been issued by the Coal Companies which are the undertakings of the Government of India, there can be no presumption, unless rebutted, of any alleged suppression or collusion. 6. The observations from the Tribunal decision in the case of Birla Corporation Ltd. Vs. CGST, Jabalpur, Final Order No. 52486/2018 dated 3.7.2018 and another in Ultratech Cement Ltd. Vs. CCE, Raipur Final Order No. 52611/2018 dated 23.7.2018 are reproduced below:- 7. Having considered the rival contentions of both the sides, we take notice that this Tribunal in connected matter of South Eastern Coalfields Ltd. in Appeal No.52023- 52026/2014-DB dated 3.4.2017 vide Final Order No.52723- 52726/2017 dated 3.4.2017, taking notice of pendency of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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