TaxTMI 
TaxTMI 
2016 (12) TMI 157
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.... of warehoused ex-bonded imported goods on 30.11.2007 and 29.12.2007. The department issued a show cause notice demanding the duty of Rs. 22,91,820/- alongwith interest and proposed penalty for suppression on the ground that the credit had been availed on the challans and not on the bills of entry. The matter was adjudicated and the above demand alongwith interest was confirmed and equivalent amount of penalty was imposed. The party went in appeal and Commissioner (Appeals) has rejected their appeal and upheld the order of adjudicating authority. Against the said order of Commissioner (Appeals), the appellants are before this Tribunal. 3. Ld. Advocate for the appellants submits that the goods, against all the ....
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....i) (iii) Philips India Ltd. vs. CCE, Varodara -2005 (191) ELT 1028 (Tri.- Mumbai) (iv) CCE & Cus., Varodara-II vs. Steelco Gujarat Ltd. -2010 (255) ELT 518 (Guj.) (v) Gabriel India Ltd. vs. Collector of Cen. Ex. -1993 (67) ELT 131 (Tribunal) (vi) Rishabh Industries Pvt. Ltd. vs. C.C.E., Mumbai-VII -2001 (132) ELT 299 (Tri.-Mumbai) (vii) C.C.E. & Cus., Vadadara-II vs. Eupec-Welspun Pipe Coatings India Ltd. -2010 (260) ELT 381 (Guj.) (viii) CCE, Ludhiana vs. Ralson India Ltd. -2006 (202) ELT 759 (P&H) 4. Ld. AR appearing on behalf of the Revenue, submitted that Rule 9 of CCR, 2004 allows cenvat credit on the basis of a bill of entry and there was no scope to allow the credit to be taken on the basis of duty payme....
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....goods have been cleared after payment of appropriate duty and proper entries have been made in the RG-23 Part-II register and duty paying challans correlate with the respective entry in RG-23 Part-II register. There is no allegation that the duty paying challans are fake or that the cenvat credit has been taken again on the basis of these challans. In the judgment of Honble Punjab & Haryana High Court in the case of Stelko Strips Ltd. (supra), it has been held as under: "3. This Court in Commr. Of Cen.Ex, Panchkula vs M/s. Auto Spark Industries, Panchkula, CEC No. 34 of 2004, decided on 11-7-2006, while relying on the issues in Commr. Of Cen. Ex., Ahmedabad-I vs. Gujarat Medicraft Pvt Ltd and the Department's Circular dated 19.11.20....
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....ince in that case the bill of entry was in the name of M/s Essar Gujarat Ltd and the Hon'ble Court allowed the credit where original copies of duplicate bills of entry were produced which had been endorsed in favour of the respondents therein and in respect of one bill of entry, the triplicate copy of bill of entry was not available and the respondent had produced a certificate from the superintendent of Central Excise, in-charge of the Range in whose jurisdiction M/s Essar Gujarat Ltd was situated. Needless to say this cannot be compared with a situation where the verification is taken up after four and a half years of the event and the assessee claims misplacement of original documents but submits all supporting documents which clea....