9911796707
TMI Blog2013 (10) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of limitation, is a matter to be determined in appeal - the question whether the appellant has suppressed facts from the Department or evaded payment of duty, are other factors that would require consideration by the Tribunal - the appellant directed to deposit 50% of the amount of duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - CEA No.83 of 2013 (O&M) - - - Dated:- 10-9-2013 - Dr. Bharat Bhushan Parsoon And Rajive Bhalla,JJ. For the appellant Present: Shri Jagmohan Bansal, Advocate For the Respondent : Shri Sukhdev Sharma, Advocate ORDER Dr. Bharat Bhushan Parsoon , J. In the instant appeal, the appellant is aggrieved by order dated 9.7.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id by the appellant) only along with interest and penalty equivalent to the demand confirmed under Rule 15 of the Credit Rules read with Section 11AC of the Central Excise Act, 1944 (in short, the Act). The appellant preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal accompanied with an application for stay of the orders passed by the original authority as also confirmed by the Commissioner (Appeals). The Customs, Excise and Service Tax Appellate Tribunal held that in terms of Rule 3(7)(a) of the Cenvat Credit Rules, 2004, the appellant was not eligible for availing credit qua entire duty paid by the supplier of the goods. The Tribunal then had directed the appellant to deposit the entire duty along with i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the parties and perused the paper book and the relevant provisions of law. The contentions raised by the appellant prima facie raise an inference that there is an arguable point, particularly, when the account books and documents were audited and checked in 2008 by the respondent-Department and no discrepancy was detected. The question whether the respondents are justified in invoking the extended period of limitation, is a matter to be determined in appeal. This apart, the question whether the appellant has suppressed facts from the Department or evaded payment of duty, are other factors that would require consideration by the Tribunal. The learned Tribunal, in our considered opinion, should have, therefore, granted relief to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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