9911796707
TMI Blog2009 (8) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ee of monthly payment of excise duty by utilization of cenvat credit for six months. Petitioner filed writ petition. Held that- on the basis of the statement made by driver of vehicle, the manager, authorized signatory of assessee, clearly admitted that the shortage detected in the stock had accrued due to the clearance of goods/material without issuing invoices and without payment of central excise duty. Thus this petition fails and is hereby dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... e price, is received by him or on his behalf but not accounted for in the books of account; (c) taking of CENVAT credit without the receipt of goods specified in the document based on which the said credit has been taken; (d) taking of CENVAT credit on invoices or other documents which a person has reasons to believe as not genuine; (e) issue of excise duty invoice without delivery of goods specified in the said invoice; (f) claiming of refund or rebate based on the excise duty paid invoice or other documents which a person has reason to believe as not genuine; an officer authorized by the Board may order for withdrawal of facilities or impose certain restrictions as specified in para 2 of this Notification. 2. Facilities to be withdra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn and they are required to pay excise duty for each consignment at the time of removal of the goods with effect from 22-5-2009 to 22-11-2009. (ii) Payment of excise duty by utilization of CENVAT credit as provided under rule 3(4) of the CENVAT Credit Rules, 2004, is ordered to be stopped with effect from 22-5-2009 to 22-11-2009. During this period, they are required to pay excise duty without utilizing CENVAT credit. However, they are permitted to take CENVAT credit during this period which can be utilized for payment of duty after the aforesaid period is over." 3. Aggrieved by the withdrawal of the facility mentioned above, the petitioner has filed the present writ petition. 4. We have heard learned counsel for the parties and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued withdrawing the facilities referred to earlier for a limited period of six months. 5. In the course of the hearing before us the factual aspects of the incident prima facie establishing the removal of goods without cover of invoice and without payment of duty were not assailed by the learned counsel for the petitioner. Even otherwise the statement of Sh. Satish Kaushik referred to in the order has been recorded in the handwriting of Sh. Satish Kaushik himself in which Sh. Kaushik has clearly admitted that the shortage detected in the stock had occurred due to the clearance of goods/material without issuing invoices and without payment of Central Excise Duty. He has also admitted that the material found loaded in the vehicle intercepted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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