2015 (10) TMI 1850

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....DER Per Anil Choudhary This appeal is filed by the Revenue against Order-in-Appeal No. SN/96/NGP/2009 dated 30.3.2009 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur whereby the Order-in-Original dated 19/12/2008 was set aside and the appeal of the respondent was allowed. 2. The brief facts of the case are that the respondent, M/s Uniworth Textiles Ltd., are engag....

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.... the additional duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non levy or short levy by reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any provisions of the Excise Act, or of the Customs Act or the rules made thereunder with an intent to evade payment of duty. Therefore, a show-cause notic....

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....eels Ltd. vs. Commissioner of Central Excise, Salem - 2009 (9) RLT 106 (CESTAT-Che.) cannot be followed, as the same has not been accepted by the department and preferred an appeal before the Hon'ble High Court of Madras. Thus, the said judgment has not attained finality. Accordingly, he prays that the impugned order is not proper, correct and legal and needs to be set aside. 4. The learned....

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....Steel Ltd. vs. Commissioner of Central Excise, Salem - 2009 (90) RLT 106 (CESTAT-Che), wherein it was held that Explanation to clause (b) of sub-rule (1) of Rule 9 of the Cenvat Credit Rules applied to supplementary invoice only and not to invoice issued by input service provider covered by clauses (e), (f) and (g) of sub-rule (1), credit of tax paid by appellant on service received as per legal p....