9911796707
TMI Blog2024 (2) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... hort paid by reason of fraud, collusion, wilful misstatement or suppression of facts. Once the order against NEI has been set aside by this Tribunal, nothing survives to support the allegations in the SCN, the Order in Original or the impugned order in this appeal. The impugned order, therefore, needs to be set aside as the cause of action no longer exists and the appellant had correctly availed CENVAT credit on the strength of the supplementary invoices issued by NEI. The impugned order is, accordingly, set aside - Appeal allowed. - HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL ) For the Appellant : Shri Bipin Garg and Ms. Kainaat, Advocates For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (b) a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from any other premises from where the goods are sold by, or on behalf of, the said manufacturer or importer, in case additional amount of excise duties or additional duty leviable under section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Learned counsel for the appellant submitted the SCN issued to the NEI was decided by the Commissioner of Central Excise, Alwar, by his order in original dated 17.1.2017. On appeal, this Tribunal, by Final Order No. 52498 of 2018 dated 10.7.2018, allowed the appeal of NEI and set aside the penalty imposed on it on the ground that there was short payment on account of fraud, etc. 7. Learned authorised representative supports the impugned order. However, he also confirms the fact that this Tribunal has, by Final Order dated 10.7.2018, decided the matter in favour of NEI. 8. Such being the case, we find that the entire cause of action against the appellant herein being that the supplementary invoices were issued by NEI in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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