2018 (8) TMI 1446

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....Poddar, AR for the Respondent ORDER Per: Ashok Jindal: The appellant is in appeals against the impugned order wherein demand has been confirmed by denying cenvat credit on the imported goods based on certain discrepancy found in the bills of entry against which the appellant procured imported goods. 2. The facts of the case are that the appellant initially imported watches during the p....

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....duty was demanded and penalty was also imposed. Personal penalty on the Director was also imposed. Against the said order, the appellants are before me. 3. Ld. Consultant appearing on behalf of the appellant submits that there was some discrepancy in the bills of entry wherein the PAN number of the Director was mentioned. It is not disputed by the Revenue that these are the same goods on which ....

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....ir factory against the bills of entry in question. When the bills of entry are present against which the appellant has imported the goods and paid duty thereon, mere mention of PAN number of the Director will not disentitle the appellant to take cenvat credit. Accordingly, I hold that the appellant are entitled to take cenvat credit. Consequently, after adjustment of cenvat credit if any duty liab....