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TMI Blog2018 (8) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... ll a debatable issue. In such circumstances, the ascertainment on part of the appellant as is required under Rule 9 (1) (b) of Cenvat Credit Rules cannot be held to have been an act of suppression. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/50077/2018 [SM] - A/52640/2018-SM[BR] - Dated:- 23-7-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Manish Saharan, Advocate Present for the Respondent: Mr. K. Poddar, D.R. ORDER PER: RACHNA GUPTA Appellant herein are engaged in manufacture of TMT Bar, MS rounds, Billet, H.B. Wire etc. falling under Chapter 72 of Central Excise Act. During the audit period w.e.f. February, 2014 to November, 2015 the appellants are obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon that as far as the present appeal is concerned, there is sufficient evidence on record to hold that the appellant had notice of M/s. SECL to have been issued with a show cause notice for demand of differential duty on valuation. It is also impressed upon that as per Rule 9 (1) (b) of Cenvat Credit Rules, it was the duty of appellant only, to ascertain the absence of any misconduct or suppression of fact. The issuance of show cause notice to M/s. SECL much prior the appellants availed the Cenvat Credit on supplementary invoices issued by M/s. SECL is sufficient to hold that the appellant have failed to ascertain the same. As such, the Cenvat Credit cannot be made available to them in view of Rule 9 (1) (b) of Cenvat Credit Rules. Imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connected matter of South Eastern Coalfields Ltd. in Appeal No.52023- 52026/2014-DB dated 3.4.2017 vide Final Order No.52723- 52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors. and also other cases, referred to in the above case, disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again after having final verdict from the Hon ble Supreme Court. Moreover, we are satisfied that there is 4 Excise Appeal No.50308/2018 no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature. Accordingly, we allow this appeal and hold that the appellant is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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