2018 (3) TMI 750

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....bsp; credit availed  on the strength  of supplementary invoice, which were issued by appellants Hinjewadi Unit in respect of duty, which was paid  only after departmental  officer pointed out  the short payment of duty, due to improper  method of  costing by Hinjewadi unit.  It was alleged that there was a suppression of facts on the part of the appellants Hinjewadi unit therefore duty paid on the fact that there is suppression, therefore  in such case credit on  supplementary invoice  is not admissible in terms of  Rule 9(1)(b) of Central Excise Rules, 2004. 2. Shri. S Narayanan, Ld. Counsel for the appellant submits that there is no suppression of facts on the part of the appe....

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.... of his submission he placed reliance on the following judgments: (a) Mahindra & Mahindra Ltd vs. CCE, Mumbai-V[2017-TIOL-2708-CESTAT-MUM] (b) STI Industries  Vs. CCE[2015(327) ELT 514(T)] (c) CCE, Vapi Vs. Tarapur Grease India Pvt Ltd[2016(334) ELT 416(Bom)] (d) Nirlon Ltd Vs. CCE, Mumbai[2015(320) ELT 22(S.C.)] (e) CCE, Chennai-IV Vs Tenneco RC India Pvt Ltd[2015(323)ELT 299(Mad)] (f) Karnataka Soaps & Detergents Ltd Vs. CCE Mysore/Bangalore[2005(192) ELT 8929(Tri.Ban)] (g) CCE, Hyderabad-IV Vs. jairajIspat Limited[2009(245)ELT 118(A.P.)] (h) Bosch Chasss Systems India Ltd Vs. CCE, Delhi-III[2008(232) ELT 622(Tri. LB)] (i) Tahnee Heights Co-op Housing Society Ltd Vs. UOI[2016(339)ELT 356(Bom)] (j) UOI Vs. Rajastha....