https://www.taxtmi.com/caselaws?id=263579 CESTAT New Delhi upheld denial of Modvat credit where investigation showed fictitious invoicing, fake transport particulars and no actual receipt of goods. The Tribunal held that repeated efforts to supply non-relied upon documents and a prior remand defeated the plea of natural justice breach, as no material prejudice was shown. It also found fraud, suppression and misstatement to evade duty, so the extended period of limitation applied. On the evidence of shortages, stock discrepancies, absent supplier infrastructure and supporting statements, the confiscation, demand, interest and penalties were sustained. en-us Fri, 09 May 2014 00:00:00 +0530 Sat, 05 Sep 2015 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263579 CESTAT New Delhi upheld denial of Modvat credit where investigation showed fictitious invoicing, fake transport particulars and no actual receipt of goods. The Tribunal held that repeated efforts to supply non-relied upon documents and a prior remand defeated the plea of natural justice breach, as no material prejudice was shown. It also found fraud, suppression and misstatement to evade duty, so the extended period of limitation applied. On the evidence of shortages, stock discrepancies, absent supplier infrastructure and supporting statements, the confiscation, demand, interest and penalties were sustained. Case-Laws Central Excise Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263579