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TMI Blog2016 (4) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... ooked against M/s.Cethar Vessles Pvt. Ltd., for availment of credit without receipt of goods. In the said case, a notice was also issued to M/s.Mahalaxmi Trading Corporation, Nagpur for having issued fraudulent invoices on the basis of which M /s.Cethar Vessels Pvt. Ltd. had availed a wrongful credit. Similar notices were issued to certain other dealers as well. The demand against M/s.Cethar Vessl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the documents on the basis of which the dealer had issued invoices contained the thickness of material and therefore, by not mentioning the thickness of the material in the invoice issued by the appellants, the appellant has helped in passing of wrongful credit to M/s.Cethar Vessels Pvt. Ltd. He argued that in such circumstances, the appellant are liable to penalty. 4. I have gone through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the instant case the payment has been done much later than the issue of show-cause notice and 30 days after adjudication. Since in this case, the provisions of 11A (2) are not attracted the co-noticees cannot get any benefit in terms of the decision of the Tribunal in the case of Raman Gandhi Vs. CCE, Delhi 2015 (323) ELT 579 (Tri-Del) & Tikam P Bhojwani Vs. CCE, Ahmedabad 2011 (27 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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