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TMI Blog2012 (9) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... without actual goods being received by the appellant - bogus transport numbers were mentioned in the invoices and that remained un-rebutted - Section 17 of the Limitation Act, 1963 has embodied cardinal principle that fraud nullifies everything. The fraudulent act of the appellant has caused loss to Revenue - adjudication is not time barred. - E/1471/2008-SM(BR) - 462/2011-SM(BR)(PB) - Dated:- 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere and penalty was levied. Subsequently, such a penalty was waived consequent upon remand by Tribunal. Therefore there cannot be any denial of cenvat credit in the present proceeding. There was also no statement recorded about bringing of the scrap from other sources by the appellant. Ld. Counsel also submits that the proceeding was time barred when the material facts were within the knowledge of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The present case is also like the case of M/s. Rajeev Alloys which has been decided in favour of Revenue by Hon ble High Court of Punjab Haryana reported in 2009 (247) E.L.T. 27 (P H). 3. It is further submitted by ld. JCDR that where there is fraud, adjudication cannot be held to be time barred because fraud nullifies everything. He relies on the decision of Apex Court in the case of C.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... numbers were mentioned in the invoices and that remained un-rebutted. It was unbelievable how the goods were transported by scooters and three-wheelers and truck belonging to public sector undertaking as well as Government Department. Present case is nothing different from the case before Hon ble High Court of Punjab and Haryana in Rajeev Alloys (supra). 5. The ld. JCDR brings out the case of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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