9911796707
TMI Blog2011 (6) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- Supplying unit has no doubt attempted/indulged in evasion of duty. The goods stands accounted in the production records and that is how the shortage was detected. The goods stand cleared on parallel invoices. However, the duty on the goods stands paid before due date of payment. As far as the respondent is concerned, undoubtedly they have received the goods on the basis of authenticated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60 MT were sent to M/s.Premier Bars (P) Ltd, (the present respondents) on two invoices bearing No.900 and 901 both dated 27.12.07. The invoices were found to have been authenticated by the authorized signatory. However, it was found to be parallel set of invoices. M/s.R.M.Mittal Steel (P) Ltd admitted their mistake and paid the duty involved on 40.960 MT including 30.960 MT sent to the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of credit cannot be allowed to the respondents and accordingly he demanded duty of Rs.1,12,836/- and imposed equal amount as penalty. The Commissioner (Appeals) has set aside the order. 4. Learned SDR submits that the goods have been originally removed by the supplying unit on parallel invoices. But for the intervention of the officers, duty due would not have been paid. The goods have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trength of proper invoices specified under Rule 9 of Cenvat Credit Rules, 2004 wherein duty particulars have also been shown which has to be paid by 5th of the following month as provided under Rule 8 of Central Excise Rules, 2002, I do not find any plausible reason to deny the credit of the same to the appellant. The appellant vide letter dated 24.3.2009 has produced copy of ER-1 return of M/s.RM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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