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TMI Blog2018 (6) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... f customs duty in respect of the value of the second hand capital goods. If that be so, their subsequent approaching the Settlement Commission is sprinkled with suppression, mis-statement, fraud and collusion etc. The provision of Rule 9 (1) (b) of Cenvat Credit Rules debar taking of Cenvat credit of duty paid by supplementary invoices - credit not allowed - appeal dismissed - decided against appellant. - E/150/2011 - Final Order No. 40780/2018 - Dated:- 13-3-2018 - Smt. Archana Wadhwa. Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Ms. S. Sridevi, Advocate, For the Appellant Shri R. Subramaniyam, AC (AR) For the Respondent ORDER Per Archana Wadhwa After hearing both sides, we find that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposited the entire differential duty liability, no further liability would arise against them and they were granted immunity from confiscation, penalty and prosecution. 4. Based upon such order of the Settlement Commission, the appellants availed credit of CVD and SAD paid by them, which stands denied by the authorities below, in the present proceedings, on the sole ground that the supplementary invoices under which the said duties were paid were raised on account of suppression, mis-statement, fraud etc., and as such in terms of the provisions of Rule 9(1) (b) of Cenvat Credit Rules, 2004, the credit could not be allowed to them. The said order of the authorities below is the subject matter of the present appeal. 5. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the Tribunal. Admittedly in a case, where the assessee seeks to settle the dispute before the Settlement Commission, the same would not, invariably, lead to the fact that there was suppression or mis-statement, fraud etc., with malafide intention on the part of the assesse. However, the said ratio of law cannot be followed baldly in each and every case. If that is done, then even in cases of fraud, an assessee would approach the Settlement Commission and would escape unhurt by the factum of malafides. As such, the facts available in each and every case are required to be scrutinized to conclude as to whether in a given case, where the assessee has approached the Settlement Commission, after the issuance of the SCN, the malafide w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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