2018 (2) TMI 526

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....oner (AR) M/s Praveen Pharma Pvt Ltd were proceeded against for recovery of `2,03,406 which, according to the show cause notice, was the cess which they passed on to their customers who bought goods that were imported by them for trading. The circumstances in which the proceedings were initiated is interesting. The case has been built on the inclusion of cess amount along with the description i....

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....ard Learned Consultant appearing for appellant and Learned Authorized Representative. 4. Learned Consultant produced a few of the invoices issued for sale of these imported goods and these bear the levies in separate detail including cess. It is against these invoices that their customers are permitted to avail credit under the CENVAT Credit Rules, 2004. 5. No evidence is available on record....