TaxTMI 
TaxTMI 
2013 (2) TMI 803
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....tified while remanding the case to the original adjudicating authority for de novo adjudication by giving conclusive finding over the issues involved in the matter? (2) Whether, the learned Tribunal is justified in giving finding that reasonable steps as enumerated under Rule 7(1) of Cenvat Credit Rules, 2002 are not complied with the appellant, particularly when the names and addresses of the supplied traders/merchants are properly identified and such goods are procured under proper endorsement on the invoices? (3) Whether learned Tribunal is justified in differentiating the word "supplier" with merchant/traders in view of clear provision contained in Rule 7(1)(e) of Cenvat Credit Rules....
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.... endorsed the invoice in favour of the present appellant in terms of Rule 7(1)(e) of the Cenvat Credit Rules, 2002? (7) Whether learned Tribunal is justified in applying the ratio laid down in the case of M/s. Aafloat Textiles (I) Pvt. Ltd. v. Union of India reported in 2009 (235) E.L.T. 587 by holding that an extended period of limitation shall be applied in the present case, ignoring the latest judgment produced during the hearing before the Tribunal in the case of Commissioner of Customs, Amritsar v. Ajay Kumar & Co. reported in 2009 (238) E.L.T. 387 (S.C.) of Hon'ble Supreme Court? (8) Whether learned Tribunal is justified in interpreting Rule 7(2) of Cenvat Credit Rules, 2002 partic....
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....ntral Excise Act, 1944. It is the say of the appellant that as the invoices were endorsed in full and the grey fabrics were received under the suppliers' challans along with endorse invoices and when the details of the suppliers of the merchants were also feasible to be discerned, there was averredly no fault on the part of the appellant for taking credit on endorsed invoices. The adjudicating authority passed an order on 7-3-2008 confirming the demand imposing penalty and also the amount of interest. 3.4 This was challenged before Commissioner (Appeals) and was decided on 3-3-2010 on the line of OIO. 4. Dissatisfied with such order of Commissioner (Appeals), the appellant preferred the appeal before the Tribunal. Others als....
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....nal manufacturer of fabrics were alleged to be fictitious though the supplier of the fabrics who directly dealt with the appellant are existing parties. (3) Whether the Tribunal below committed substantial error of law in holding that the appellant had not taken "reasonable steps" within the meaning of the explanation to Rule 7(2) of the Cenvat Credit Rules, 2002, by totally misinterpreting the same. (4) Whether the Tribunal below committed substantial error of law in holding that the word "supplier" takes within its fold the traders/ merchants who endorsed the invoices, as per the provisions of Rule 7(1)(e) of the Cenvat Credit Rules, 2002. (5) Whether the Tri....
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....bsp; "Question No. 1 ­ Does not arise as the show cause notice is not based on alert circular. Question No. 2 ­ In the negative and in favour of the Revenue. Question No. 3 ­ In the negative and in favour of the Revenue. Question No. 4 ­ In the negative and in favour of the Revenue. Question No. 5 ­ In the negative and in favour of the Revenue except on the question of larger period of limitation. Question ....