9911796707
TMI Blog2014 (11) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... s seen that there is no clear finding, but the authority would state that it appears that the petitioner availed the credit on the basis of ineligible documents. The explanation of the petitioner was that subsequently the Bills of Entries were lost and therefore they lodged Police complaint and thereafter the copies were re-done, as the duly certified by the authorities have not been traceable. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er seeks for quashing the impugned notice dated 7-5-2008 issued by the respondent, by which the respondent has called upon the petitioner to submit their reply as to why the Cenvat credit availed by the petitioner should not be demanded and recovered and why penalty should not be imposed and interest should not be collected. 3. Heard the learned counsel appearing on either side and perused t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the show cause notice the balance amount of ₹ 58,994/- was paid. The petitioner requested for immunity from interest, penalty and prosecution under the Central Excise Act and IPC. 5. On 21-5-2007, before the Settlement Commission, the petitioner was represented by an Advocate and the Department was represented by The Assistant Commissioner and the Superintendent, Chennai v. Division. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while going through the documents stated that the petitioner has availed Cenvat Credit with ineligible documents. Therefore a show cause notice was issued. This show cause notice is the subject matter of challenge in this Writ Petition. 7. On a perusal of the show cause notice it is seen that there is no clear finding, but the authority would state that it appears that the petitioner availe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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