TMI Blog2019 (1) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the adjudication cannot sustain where SCN is issued on wrong facts. Confirmation of demand only for want of the requisite documents - Held that:- The only relevant document for the purpose is the invoice. Apparently and admittedly, four of the impugned invoices are very much recorded in Annexure A of the SCN itself. Perusal of the individual invoice reflects the clear mention of material also being received on the date of invoice itself. All the four invoices are issued prior 01.09.2014 i.e. prior date when for the first time the concept of limitation for availing credit was introduced - order set aside. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/52849/2018 [SM] - FINAL ORDER No. 50106/2019 - Dated:- 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior the date of this Notification as is apparent from annexure A to SCN. Counsel has relied upon case law to impress upon that since the invoices are of the date prior to the date of the Notification the time limitation is not applicable to the said invoice. It is in addition submitted that Commissioner (Appeals) in the Order under challenge has made a wrong observation that the appellant has failed to produce any evidence to suffice that entry record receipt of inputs made prior the date of Notification and that the said material was received prior to the Notification as the invoices relied upon by the appellant only are the sufficient proof for the fact that material was also received prior the date of said Notification. Order under chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar mention of material also being received on the date of invoice itself. All the four invoices are issued prior 01.09.2014 i.e. prior date when for the first time the concept of limitation for availing credit was introduced. The findings of Commissioner(Appeals) are therefore apparently wrong while observing that the evidence about receipt of material is missing on record. The order is definitely liable to be set aside. Finally, I draw my support from the decision of the coordinate bench in the case of C.C.E., Vishakapatnam as relied upon by the appellant. Tribunal has observed and held as follows: On the second point as to whether the relevant date for effect of the notification placing the time limit is the date of invoice or the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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