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TMI Blog2018 (1) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... Judicial ) Shri Pravin Sharma, Advocate for the appellant Shri K. Veerabhadra Reddy, JC ( AR ) for the respondent ORDER The brief facts are that the appellants are engaged in the manufacture of Automobile Wiring Harness and are registered with the Central Excise Department. On verification of records, it was found that appellants had wrongly availed Cenvat credit of ₹ 12,45,701/- based on Xerox copies of courier bills of entries during the period April, 2010 to June , 2014. Show Cause Notice dated 28.04.2015 was issued proposing to recover the wrongly availed credit along with interest and also for imposing penalties. After adjudication, the original authority confirmed the demand and imposed penalty. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. That the SCN issued invoking the extended period of limitation is not sustainable as the appellant has not guilty of suppression of facts. On imports, the Ld. Counsel submitted that the issue is covered by the decisions in the following cases:- 1. Controls Drives Coimbatore (P) Ltd. Vs. CCE, Coimbatore 2008 (222) ELT 470 (Tri.-Chen,) 2. CCE, Lucknow Vs. Fusion Electronics (P) Ltd. - 2011 (264) ELT 513 (Tri.-Del.) 3. CCE, Vapi Vs. Mehta HWA FUH Plastics Pvt. Ltd. - 2012 (285) ELT 253 (Tri.-Ahmd.) 4. Umedica Laboratories Pvt. Ltd. Vs. CCE, Vapi - 2015 (327) ELT 192 (Tri.-Ahmd.) 5. Orient Bell Ltd. Vs. CCE, Noida - 2017 (52) STR 56 (Tri.-All.) 6. Precision Electronics Ltd. Vs. CCE, Noida - 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s available on the strength of bills of entry. In the said Rule, there is no classification of bills of entry. The classification made by the Revenue as courier bill of entry, ordinary bill of entry or a special bill of entry is imaginary. In Precision Electronics Ltd. (supra), the Tribunal relying upon various decisions held that when there is no dispute with regard to duty paid on the receipt of goods, the credit cannot be denied for the reason that the bill of entry is a photocopy when the import is by courier. The Tribunal observed as under:- 5. It is not in dispute that the goods imported through courier agency M/s. DHL Express Services have suffered additional duty of customs (CVD). Since, the Courier Bill of Entry has been i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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