2017 (12) TMI 1088

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....ent ORDER By impugned order-in-appeal No.RBT/96 - 97/2011 dated 15th March 2011, Commissioner of Central Excise (Appeals), Mumbai Zone-I upheld the order of original authority which denied CENVAT credit of Rs. 1,35,398 availed by M/s Detco Textiles Pvt Ltd on raw materials purportedly procured between 25th October 2004 and 19th November 2004 against eleven invoices from M/s Noor Tex, imposed pen....

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....d by them during the investigation and that there is no allegation of non-receipt of goods. It is also contended that no evidence of any suppression or misrepresentation with intent to evade duty had been brought on record to justify invoking of the extended period as well as penalty under section 11AC of Central Excise Act, 1944. Learned Counsel for appellants elaborated on the various grounds of....

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..... Commissioner of Central Excise, Ahmedabad [2007 (216) ELT 310 (Tri-Ahmd)] do not advance their cause. 5. At the same time, while the invoices may have been found to fake, there is no evidence that goods have not been received or that they have in anyway infringed the law to render them liable for confiscation. The appellant has also made good the credit wrongly availed. Their contention that th....