2007 (8) TMI 174

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....ed by the appellant on the basis of strength of supplementary invoices issued by their holding company M/s. Sterlite Optical Technologies Ltd. stand denied to them on the ground that the same were issued by the manufacturer in respect of duty short paid by them on the basis of suppression, mis-statement, etc. 2.Elaborating on the arguments, Shri Vishal Agarwal, ld. C.A. submits that M/s. Sterli....

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....eceipt of the goods in their factory. In these circumstances, the differential amount of duty was debited by the manufacturer, supplementary invoices raised, sent to the appellant, who availed the Modvat benefit on the basis of the same. 3.Ld. C.A. submits that the credit was availed on 27th December, 2001 on the basis of supplementary invoices dated 5-12-2001. The said availment of credit was ....

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....became aware of the fact on 13-9-2002, ld. DR submits that investigations took a longer period and as such it took time for the Department to issue the show cause notice. 5.After appreciating the submissions from both sides, I find that firstly payment of short duty by the manufacturer of the goods while clearing the same cannot be attributed to any suppression, mis-statement or fraud on their ....