https://www.taxtmi.com/caselaws?id=447680 The Tribunal set aside the impugned order denying Cenvat credit to the appellant, a pharmaceutical manufacturer, due to a lack of evidence of fraud or violation. The Tribunal found jurisdictional errors, noting that the Additional Commissioner lacked authority to determine violations by the supplier, M/s. Silicon Life Sciences, as this fell under the jurisdiction of excise authorities where the supplier is located. The Tribunal emphasized that no legal presumption of fraud exists if the differential duty is paid upon notification. The appeal was allowed, granting relief to the appellant. en-us Tue, 12 Dec 2023 00:00:00 +0530 Wed, 03 Jan 2024 08:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447680 The Tribunal set aside the impugned order denying Cenvat credit to the appellant, a pharmaceutical manufacturer, due to a lack of evidence of fraud or violation. The Tribunal found jurisdictional errors, noting that the Additional Commissioner lacked authority to determine violations by the supplier, M/s. Silicon Life Sciences, as this fell under the jurisdiction of excise authorities where the supplier is located. The Tribunal emphasized that no legal presumption of fraud exists if the differential duty is paid upon notification. The appeal was allowed, granting relief to the appellant. Case-Laws Central Excise Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447680