2017 (5) TMI 284

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....espondent ORDER Per: Raju This appeal has been filed by M/s Chaitanya Engineering against confirmation of demand and imposition of penalty by the lower authorities. 2. Learned Chartered Accountant for the appellant argued that the demand has been wrongly confirmed and penalty has been wrongly imposed on them. He argued that they had filed VCES declaration declaring liability of Rs. 4,6....

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.... the impugned order. 4. I have gone through the rival submissions. I find that the appellant has not filed any ST-3 returns prior to 01.03.2013 nor they had paid any taxes till that date. The appellant, however, claimed to have been registered since long. The claim of CENVAT Credit taken and/or utilized crystallizes only when the assessee files return before Revenue. The liability of the appell....

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....is to be reflected by way of filing the return. In absence of return, it cannot be said that any CENVAT Credit which might have been available to them was actually paid to discharge any duty liability. In these circumstances, it is apparent that the appellants total duty liability was Rs. 14,64,374/- and they have filed VCES declaration declaring the liability of Rs. 11,69,927/- and thus, it is a....