https://www.taxtmi.com/caselaws?id=255388 Rule 9(1)(b) of the Cenvat Credit Rules, 2002 was treated as applicable to supplementary invoices issued by an importer, and the exception was read to cover additional duty recoverable from the importer for non-levy or short-levy caused by fraud, collusion, wilful misstatement, suppression of facts, or contravention of the excise or customs law with intent to evade duty. On the facts noted, proceedings had been initiated for short-levy on such grounds, so the plea that the exception did not apply was not accepted at the prima facie stage. The appellant was required to make a pre-deposit, with waiver of the balance and stay of recovery pending appeal. en-us Thu, 17 Jul 2014 00:00:00 +0530 Thu, 15 Jan 2015 14:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255388 Rule 9(1)(b) of the Cenvat Credit Rules, 2002 was treated as applicable to supplementary invoices issued by an importer, and the exception was read to cover additional duty recoverable from the importer for non-levy or short-levy caused by fraud, collusion, wilful misstatement, suppression of facts, or contravention of the excise or customs law with intent to evade duty. On the facts noted, proceedings had been initiated for short-levy on such grounds, so the plea that the exception did not apply was not accepted at the prima facie stage. The appellant was required to make a pre-deposit, with waiver of the balance and stay of recovery pending appeal. Case-Laws Central Excise Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255388