https://www.taxtmi.com/caselaws?id=78296 Rule 57E(3) of the Central Excise Rules, 1944 could not be used to disallow Cenvat credit or supplementary invoices unless short levy or non-levy of duty was shown to have resulted from fraud, collusion, wilful misstatement, or suppression of facts. On the facts discussed, the Tribunal's order contained no finding or analysis of illicit removal of goods from the warehouse, and the necessary ingredients for invoking the rule were not established. The legal question was therefore answered against the appellant, and the appeal was not admitted. en-us Tue, 21 Nov 2006 00:00:00 +0530 Sat, 13 Nov 2010 13:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78296 Rule 57E(3) of the Central Excise Rules, 1944 could not be used to disallow Cenvat credit or supplementary invoices unless short levy or non-levy of duty was shown to have resulted from fraud, collusion, wilful misstatement, or suppression of facts. On the facts discussed, the Tribunal's order contained no finding or analysis of illicit removal of goods from the warehouse, and the necessary ingredients for invoking the rule were not established. The legal question was therefore answered against the appellant, and the appeal was not admitted. Case-Laws Central Excise Tue, 21 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78296