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        Central Excise

        CENVAT Credit - duty paying documents - supplementary invoices...

        Tuticorin Unit CENVAT Credit Issue: No Duty Demand Confirmation u/s 11A(1); Penal Provisions Not Invoked.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CENVAT Credit - duty paying documents - supplementary invoices issued by their Tuticorin unit - suppression of facts or not - It is seen that the demand of duty on the Tuticorin unit was not confirmed by invoking proviso to Section 11A(1). Moreover, though the penal provision of Section 11AC was operative during the period May, 1997 to June, 2000 but the same was neither invoked in the show cause notice nor confirmed in the adjudication order dated 30.03.2017. With this undisputed fact, it is absolutely clear that the duty paid by the appellant is against the duty demand made from the Tuticorin unit for which there is no charge of suppression of fact, fraud, collusion or wilful mis-statement, etc. exist and there was no adjudication on the same - AT
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