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TMI Blog2011 (7) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... t in agreement with the view canvassed by the learned advocate that once it is held that there was no suppression or mis-declaration on the part of the appellants and no penalty is imposed on them, duty demand invoking extended period also cannot be sustained if challenged - Thus on merit as well as on limitation, the appellants succeed. - E/1313/10 - - - Dated:- 1-7-2011 - Hon ble Mr. B.S.V. Murthy, Member (Technical) Appellant : Ms. Vijaya Prakash, Adv. Respondent : Ms. Sabrina Cano, JDR Per: Mr. B.S.V. Murthy: The appellant availed cenvat credit on the basis of invoice issued by M/s. Ashok Electrical Stampings Pvt. Ltd., Kolkata (supplier for short). The total amount of credit availed is Rs.4,17,920/-. On ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued on 04.11.08. Further, she also relies upon the decisions of the Tribunal in the case of Parasrampuria Synthetics Ltd. Vs. CCE Jaipur reported in 2005 (191) ELT 899 (Tri. Del.) to support her contention that if there was a mistake in payment of duty by supplier, issue has to be raised at the supplier s end. Similar was the decision in the case of Tarsen Polyfab Pvt. Ltd. Vs. CCE Noida reported in 2011 (264) 225 (Tri. Del.). 3. The learned DR submits that the proceedings were initiated against the supplier have been completed and Commissioner of Kolkata-III, Commissionarate has passed Order-in-Original dated 17.12.08 wherein it has been concluded that appellant did not have the infrastructure to manufacture goods supplied to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey had supplied raw materials to M/s. Ashok Electrical Stampings Pvt. Ltd. Further, the Chartered Engineer s certificate produced also shows that the supplier was operational for 15 years. It is also not the case of the department that the supplier did not have a factory at all. Admittedly 40 machines/machineries had been installed during 1992-2004 by the supplier. The supplier had also produced a Chartered Engineer s certificate to the effect that the machines were in working condition. In any case the facts that emerge from the adjudication order are that supplier held a registration certificate issued by Central Excise Department; was availing substantial amounts of cenvat credit which is reflected from the figures of duty demanded for f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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