9911796707
TMI Blog2019 (1) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - CESTAT NEW DELHI] - 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 - issue being already sub-judiced the element of confusion cannot be ruled out. Suppression being altogether contradictory to confusion cannot be made applicable in the given circumstances, unless and until there is some apparent positive act of the appellant on the record. Mere failure 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. Above all, the supplementary invoice has been issued by the Coal Companies which are the undert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I have heard Shri Abhas Mishra, ld. Advocate for the appellant and Ms. Tamanna Alam, ld.D.R. for the Department. 4. The appellant has impressed upon that similar matter has already been decided by the Division Bench of this Tribunal in Birla Corporation Ltd. vs. CGST, Jabalpur, Final Order No. 52486/2018 dated 3rd July, 2018 and same has been followed by the Single Bench of this Tribunal in decision of Jaypee Sidhi Cement and Hindustan Zinc Ltd. vs. CGST, Jabalpur and CGST Udaipur, vide Final Order No.52540-52541 dated 18th July, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining 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. Above all, the supplementary invoice has been issued by the Coal Companies which are the undertakings of the Government of India, there can be no presumption, unless rebutted, of any alleged suppression or collusion. "9. The observations from the Tribunal decision in that case are reproduced below:- "7. Having considered the rival contentions of both the sides, we take notice that this Tribunal 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'b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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