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TMI Blog2018 (2) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 23-8-2017 - Alok Aradhe and B.S. Walia, JJ. Shri Sachin Dogra, Advocate, for the Petitioner. Shri Piyush Gupta, Senior Standing Counsel, for the Respondent. ORDER [Order per : Alok Aradhe, J.]. - The petition is admitted for hearing. With consent of the learned counsel for the parties, the matter is heard finally. 2. In this petition, the petitioner inter alia seeks quashment of order dated 12-5-2014 passed by Deputy Commissioner, Customs and Central Excise Division, Srinagar and writ of mandamus directing the respondents not to initiate any recovery proceedings in pursuance of order dated 12-5-2014 passed by Deputy Commissioner, Customs and Central Excise Division, Srinagar. 3. Facts giving rise to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by placing reliance on Rule 9 of the Cenvat Credit Rules, 2004 held that the petitioner has availed all the Cenvat credit on the basis of the photocopies of the invoices. Accordingly, the Cenvat credit to the tune of ₹ 1,07,321/- and Education Cess was disallowed. The petitioner is also asked to pay appropriate interest under Section 11AB of the Act and a penalty of ₹ 1,07,321/- was also imposed under Rule 15 of the Credit Rules read with Section 11AC of the Act. Being aggrieved, the petitioner filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide order dated 10-4-2017 rejected the same inter alia on the ground that it has no power to condone the delay beyond the period of 30 days after the expiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idencing payment of additional amount of additional duty leviable under Section 3 of the Customs Tariff Act; From perusal of the explanation, it is evident that the expression supplementary invoice used in the rules shall also include challan or any other document evidencing payment of additional amount of additional duty leviable under Section 3 of the Customs Tariff Act. 7. The aforesaid rule in our considered opinion nowhere provides that Cenvat credit cannot be availed on the basis of photocopy of the documents especially when the respondents have not disputed the correctness of the contents of the photocopies of the invoices produced by the petitioner. From the perusal of the certificate issued by the Superintendent, Customs and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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