2005 (10) TMI 194

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..... er Chapter No. 72 of the schedule to the Central Excise Tariff Act, 1985, and was also availing Modvat credit facility. The appellant during the month of June and August 1995, availed Modvat credit on the M.S. scrap. The appellant availed the Modvat credit on the duty paying documents issued by M/s. Mahabir Prasad Co., Ghaziabad. The said M/s. Mahabir Prasad Co. was subjected to scrutiny by the officers and the officers found that the said M/s. Mahabir Prasad Co. issued invoices for 'M.S. scrap', a description shown on the original and duplicate copy of the invoices, while the triplicate copy of the same invoice was showing description of the "Empty Containers". The said M/s. Mahabir Prasad Co. was issued a show cause notice-cum dem .....

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..... s that the appellants have not received 'MS scrap' is ill founded, and submits that the impugned order suffers from the infirmity. 4. Shri Sanjay Kumar, the learned DR on the other hand, submits that the appellant was very much aware that he was availing credit of the duty only on paper transaction. The learned DR further submits that, availment of credit without receiving the inputs is proved from the fact that the description of goods on the third copy of the invoice of the seller did not match with the description on the invoices on which credit was availed by the appellants. He further submits, that, the seller could have procured cheap scrap from the market and despatched to the appellant. On the time-bar issue, he submitted that th .....

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..... completion of enquiry - Suppression of facts - Appellant's contention that the construction of bridge was before the eyes of the general public hence no suppression, accepted - period of delay in issuing show cause notice being identical to the period of delay in J.S.L. Industries Ltd. v. C.C.E., Ahmedabad [1999 (109) E.L.T. 316 (Tri.)], demand being time barred, not sustainable - Section 11A of Central Excises Act, 1944." 9. The said decision of the Hon'ble Tribunal is upheld by the Hon'ble Supreme Court reported in 2002 (146) E.L.T. A-313. 10. I find, that, in this case the investigations were complete in 1996 itself and the department chose not to issue any show cause notice to the current appellant. Hence, show cause notice issued t .....

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