https://www.taxtmi.com/caselaws?id=262885 The tribunal allowed the condonation of a 3-day delay in filing appeals due to urgent business work. It found discrepancies in duty documents and actual materials received, leading to penalties on registered dealers for supplying non-duty paid scrap. The tribunal emphasized the inadmissibility of availing credit based on incorrect invoices and placed the burden of proof on the manufacturer to justify Cenvat credit. Compliance deadlines were set, with instructions for pre-deposits to waive penalties and stay recovery proceedings during the appeal process. Compliance reporting was scheduled to monitor adherence to the tribunal's directives. en-us Thu, 16 May 2013 00:00:00 +0530 Sat, 22 Aug 2015 07:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262885 The tribunal allowed the condonation of a 3-day delay in filing appeals due to urgent business work. It found discrepancies in duty documents and actual materials received, leading to penalties on registered dealers for supplying non-duty paid scrap. The tribunal emphasized the inadmissibility of availing credit based on incorrect invoices and placed the burden of proof on the manufacturer to justify Cenvat credit. Compliance deadlines were set, with instructions for pre-deposits to waive penalties and stay recovery proceedings during the appeal process. Compliance reporting was scheduled to monitor adherence to the tribunal's directives. Case-Laws Central Excise Thu, 16 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262885