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TMI Blog2023 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... l the 16 Show Cause Notices, they were issued for the normal period only without invoking the provisions of extended period without reference to suppression, mis-statement, etc. Therefore, when the Show Cause Notices have been issued in the normal course for the normal period and there has been no suppression clause brought in, the provisions of Rule 7(1)(b) of CCR 2004, would not be applicable. Therefore, the confirmed demand is required to be set aside on this account alone. Further, it has been held in catena of decisions, it has been held that only when any demand stands confirmed on account of fraud, suppression or willful misstatement, etc. only after having attained finality, the Cenvat Credit will not be eligible when such duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the present Appeal before the Tribunal. 2. Today when the Appeal came up for hearing, no one has appeared on behalf of the Appellant. Since the Appeal pertains to the year 2011 and period of dispute pertains to October 2001 to March 2002, in the interest of justice, the Appeal was taken up for disposal with the help of the Learned AR. 3. It is seen from the Appeal papers that the demand is on account of the supplementary Invoices issued by the Appellant s Dankuni unit for the period October 2001 to March 2002. The Appellants were issued Show Cause Notice on the ground that they are not eligible to take the Cenvat Credit on the strength of the Supplementary Invoices raised by the Dankuni unit since that unit was issued Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to be set aside on this account alone. We do so. 5. Further, it has been held in catena of decisions, it has been held that only when any demand stands confirmed on account of fraud, suppression or willful misstatement, etc. only after having attained finality, the Cenvat Credit will not be eligible when such duty element is passed on by way of supplementary invoices. 6. In the present case, against the proceedings initiated against the Dankuni Plant, the confirmed demands (in fact only for the normal period) are being contested by the Appellant at the Tribunal level. Therefore, the confirmed demand at the lower level cannot be said to have attained finality. Even on this account, the allegations contained in the present procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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