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TMI Blog2018 (8) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... ailure of ascertaining about the exclusion part of Rule 9 (1) (b) cannot be held to be the act of suppression or collusion on part of the appellant. Appeal allowed - decided in favor of appellant. - Excise Appeal No.E/51661/2018 - [DB] - FINAL ORDER NO. 52723/2018 - Dated:- 27-7-2018 - MR. BIJAY KUMAR, MEMBER (TECHNICAL) AND MRS. RACHNA GUPTA, MEMBER (JUDICIAL) For the Appellant : Mr.Rahul Tangri, Advocate For the Respondent : Mr.S.K. Bansal, D.R. ORDER PER: RACHNA GUPTA Present is an appeal against the order of Commissioner (Appeals) bearing No. BHO-EXCUS-002-APP-466-17-18 dated 16.02.2018 dated 16th February, 2018 vide which the appellant has been denied to avail the Cenvat Credit based on supplementary invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018. It is impressed upon that since the main issue is still pending adjudication in the Hon ble Apex Court that both the said decisions have considered that Rule 9 (1) (b) of CCR is not applicable to the given set of circumstances, appeal is accordingly prayed to be allowed. 5. While rebutting these arguments, ld. DR has impressed upon the Rules specifically pointing out para No. 9 of the order. It is impressed upon that it was the duty of the appellant itself to ascertain as to whether supplementary invoices so issued were on account of any such factor, which is covered/hit by the exclusion clause of Rule 9 (1) (b). Since the appellant has failed to ascertain the same, the alleged suppression and collusion cannot be ruled out. Result ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 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 entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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