9911796707
TMI Blog2016 (12) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per S. S. Garg The present appeal is directed against the impugned order passed by the Commissioner (A) vide his order dated 24.9.2014 wherein the learned Commissioner (A) has rejected the appeal of the appellant and confirmed the Order-in-Original. 2. Briefly the facts of the present case are that the appellant are manufactures of excisable goods i.e., biris falling under Chapter Heading N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not the proper documents in terms of sub rule 2 of Rule 9 of CCR for availing such credit. On these allegations, a show-cause notice dated 14.3.2013 was issued for recovery and appropriation of the CENVAT credit availed along with interest and imposition of penalty. The Assistant Commissioner vide his Order-in-Original confirmed demand and also appropriated the amount deposited voluntarily bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of Rs. 1,490/-, learned counsel submitted that the same is also hit by limitation and he also submitted that the appellant is entitled to CEVAT credit of the said amount because the defect in the invoices were cured and even if invoices are in the name of Head Office, still the appellant is entitled to take the CENVAT credit of the same. 5. On the other hand, the learned AR reiterated the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11AC in this case may not arise as there is no intention to evade any payment of duty. The availment of Cenvat credit on inputs which was received short seems to be a genuine mistake and the findings of the Commissioner (Appeals) to this effect are not challenged. The findings of the Commissioner (Appeals) are as under: "5. As regards the imposition of penalty ofRs.4,03,183/- I find that just b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed on the appellant. Accordingly, I hold that penalty is not imposable on the appellants and to this extent I set aside the impugned order." 7. Further, I find that the impugned order is not sustainable in law with regard to disallowing the CENVAT credit of Rs. 1,490/- on the ground that on invoices the address of Head Office is mentioned. This is also not a very valid objection for denying ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
