9911796707
TMI Blog2015 (1) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... thereunder with intent to evade payment of duty. In the present case, we find that proceeding was initiated against the supplier for recovering of the amount on account of short-levy by reason of fraud, collusion etc. - Partial stay granted. - E/40977/2013 - MISC. ORDER NO. 41295/2014 - Dated:- 17-7-2014 - Shri Pradip Kumar Das and Shri R. Periasami, JJ. For the Appellant : Shri G. Natarajan, Adv. For the Respondent : Shri Parmod Kumar, JC(AR) ORDER Per Pradip Kumar Das: The applicant is engaged in the manufacture of Diesel Generating Sets. They received imported components from M/s. Doosan International India Pvt. Ltd and availed Cenvat credit on CVD on the basis of the invoices issued by the supplier. Subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by, or on behalf of, the said manufacturer or importer, in case additional amount of excise duties or additional duty leviable under Section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-levy by reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any provisions of the Excise Act, or of the Customs Act, 1962 (52 of 1962) or the rules made there under with intent to evade payment of duty. 3. It is contended by the learned Counsel since the invoice in this case, has been issued by the importers, which is specified as a valid document in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detection by the officers would fall within the ambit of exception of Rule 9(1)(b). The learned Authorised Representative submits that the argument of learned Counsel is accepted then no supplementary invoice is required to be issued by the importers. 5. After hearing both sides and on perusal of the records, we find that Rule 9(1)(b) would apply in the case of supplementary invoices issued by the importer. There is an exception in Rule that it would not apply in the case of and additional amount of duty become recoverable from the importer for non-levy or short-levy by reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any provisions of Excise Act, or of the Customs Act, 1962 or the rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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