2015 (11) TMI 1550

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....r 2011 for the period 2007-08 it was found tha the appellant have taken Cenvat Credit on invoice number 50 and 51 both dated 27/6/2007 where in the goods were dispatched by the supplier on 27/6/2007 at about 20.00 hours from Daman, and the goods were claimed to be received by the appellant on 30/6/2007 at Aligarh. Further goods dispatched vide invoice number 95 dated 25/9/2007 by the same supplier - Spring Merchandisers private Ltd, Daman, the goods were claimed to have been received on 29/9/2007. It appeared to revenue that on invoice number 50 and 51 dispatched by the same truck, some paper slip was pasted to hide the tax check post stamp which bears the date on which, the goods entered in the U.P. state. Whereas it further appeared that ....

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....11AC of the Act. 4.  Being aggrieved the appellant assessee preferred appeal before Commissioner (Appeals), who vide the impugned order was pleased to reject the appeal. As regards the ground of time bar taken by the assessee, that neither the proviso to section 11A was invoked nor the demand was confirmed in the order-in-original denying them credit with reference to the proviso to section 11A, thus, the whole demand is vitiated on the ground of limitation itself. The Id. Commissioner (Appeals) held that from the allegations in the show cause notice it is made out that the Cenvat Credit was not available and the assessee have resorted to tempering of the record and as such, the ingredients to invoke extended period have sufficientl....

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....nipulated in respect of the same. So far the issue of limitation is concerned, the ld. Counsel places reliance  on the ruling in the case of Pushpam Pharmaceuticals company versus CCE : 1995 (78) ELT 401. Whereas it has been held that from perusal of the proviso to section 11A, indicates that the expression - suppression of fact has been used in the company of strong words such as fraud, collusion or wilful default. Thus, it does not mean omission. The act must be deliberate. In taxation it can have only one meaning that the correct information was not disclosed, deliberately to escape from payment of duty. 6. Heard the Id. A.R. who supports the impugned order. 7. Having considered the rival contentions I find that so far invoice....