Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 116 - AT - Central ExciseCenvat credit - Classification - Rule 57G of Central Excise Rules, 1944 - It was held that there was no proper documents, entry in the statutory records was delayed and the credit was availed on the basis of endorsement and this amounts to contravention of provisions of Rule 57-I, with intention to evade duty and therefore attracts the provisions of sub Section 1 of Section 11A of Central Excise Act, 1944 - Once the extended time limit has been invoked by invoking proviso to Section 11A, the question whether the same can be invoked or not, is to be considered - whether there was any suppression/ mis-declaration or fraud, the appellants have written a letter on 02.01.1989 to Superintendent explaining the facts and I find that there is no dispute about the correctness of the facts incorporated in the letter dated 02.01.1989 - Appeal is allowed
|