9911796707
TMI Blog2023 (12) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... tration as a dealer of excisable goods. During the relevant period i.e. 2003-04, the appellant had passed additional customs duty amounting to Rs.22,19,654/- and Rs.9,37,676/- by adjusting in DEPB pass books. Alleging that the said additional customs duty passed irregularly being not admissible, show cause notice was issued to the appellant on 14.01.2008 for recovery of the said credit under Rule 12 of Cenvat Credit Rules, 2002/ Rule 14 of Cenvat Credit Rules, 2004 along with interest and proposal for penalty. On adjudication, the demand was confirmed with interest and penalty and the amount paid during the course of investigation has been appropriated. Aggrieved by the said order, the appellant filed an appeal before the ld. Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as further submitted that the ld. Commissioner (Appeals) has not considered these evidences and passed the order. 3.2 The ld. Advocate further submitted that since the credit was passed on by debiting DEPB passbook under a bonafide belief, hence, mis-declaration of facts cannot be alleged. Also, since they have been filing necessary Returns as applicable to Registered dealers with the department from time to time, no facts was suppressed from the knowledge of the department. Accordingly, extended period cannot be invoked. 4. The ld. AR reiterates the findings of the ld. Commissioner (Appeals). 5. Heard both sides and perused the records. 6. The short issue involved in the present appeal is: whether the Cenvat Credit passed on by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effecting such recoveries; (ii) Where the CENVAT credit has been taken and utilised wrongly or has been erroneously refunded, the same shall be recovered along with interest from the manufacturer or the provider of output service, as the case may be, and the provisions of sections 11A and 11AA of the Excise Act or sections 73 and 75 of the Finance Act, 1994, as the case may be, shall apply mutatis mutandis for effecting such recoveries." 9. From a plain reading of the above provisions, it is clear that the Cenvat Credit has been taken and utilized wrongly, could be recovered from the 'manufacturer' only. In the present case, the show cause notice has been erroneously issued to the appellant-dealer for passing on the credit by debiting ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
