https://www.taxtmi.com/caselaws?id=185424 The Commissioner (Appeals) upheld the disallowance of Cenvat credit and penalty imposition due to manipulation in records to avoid excise duty payment. The Tribunal found evidence of manipulation in gate register entries, leading to the disallowance of certain demands while upholding manipulation in others. The extended period for demand confirmation was deemed applicable, rejecting the argument for time bar due to the absence of invoking section 11A proviso. The appeal was partially allowed, granting consequential benefits to the appellant, emphasizing the importance of accurate record-keeping and consequences of tax evasion attempts. en-us Mon, 02 Nov 2015 00:00:00 +0530 Fri, 12 Aug 2016 12:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185424 The Commissioner (Appeals) upheld the disallowance of Cenvat credit and penalty imposition due to manipulation in records to avoid excise duty payment. The Tribunal found evidence of manipulation in gate register entries, leading to the disallowance of certain demands while upholding manipulation in others. The extended period for demand confirmation was deemed applicable, rejecting the argument for time bar due to the absence of invoking section 11A proviso. The appeal was partially allowed, granting consequential benefits to the appellant, emphasizing the importance of accurate record-keeping and consequences of tax evasion attempts. Case-Laws Central Excise Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185424