9911796707
TMI Blog2023 (11) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by that unit nor any Cenvat Credit was taken by them. This combined with the fact that the Appellant unit at B. T. Road has mainlined full records towards receipt and issue of the materials would clarify that the Appellants had received the imported goods at their B. T. Road unit and were correct in taking the Cenvat Credit based on the Bills of Entry. The endorsement behind the Bills of Entry can be ignored as a unintended clerical error. Further it is seen that the Show Cause Notice has been issued after more than 3 years of Cenvat being taken by the Appellant. When Cenvat taken has been reflected in the ER 1 Return and non-taking of Cenvat at Pansukra unit has been verified and certified by the Range Superintendent, the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gisters and Cenvat was taken by them on the basis of the Bills of Entry. However, on account of clerical error in respect of four Bills of Entry, they continued to give the endorsement behind the Bill of Entry that the goods were being sent to their Pansukra Unit though all the four consignments were received and used at their B. T. Road unit only. The Department took the view that the imported consignments were cleared to their Pansukra Unit under the endorsed Bills of Entry and still the Cenvat Credit was taken at B. T. Road, and issued Show Cause Notice demanding reversal of Credit of Rs. 53,60,875/- in respect of all the five Bills of Entry. In the due course, the demand came to be confirmed along with interest and penalty. Being agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were properly reflected in the ER-1 Returns and Stocks and Cenvat details were properly recorded in the RG 23 A Part 1 and Part II Records, there is absolutely no question of any suppression of their part. The very fact that the Range Superintendent of Haldia Division has verified the details at Pansukra Unit and certified that no Cenvat was taken at that unit goes to clarify that this is not a case of any suppression with an intent to evade. Accordingly, he submits that the confirmed demand is required to be set aside on account of limitation also. 4. The Learned AR reiterates the findings of the lower Authorities and justifies the confirmed demands. 5. Heard both sides and perused the documents. 6. Admittedly the Range Officials ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
