2019 (5) TMI 1455

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....ri. G. Jha Authorized Representative for the Respondent ORDER PER: RAMESH NAIR The brief facts of the case are that the appellant is engaged in the manufacture of Printed Flexible Laminate (in roll and pouch form) for which they purchased printing cylinder. For some un-used excess cylinder they have raised debit notes towards liquidator damages to the buyers. The department has demanded d....

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....ucted and subsequently EA-2000 audit, this discrepancy was pointed out, therefore, the facts was known to the department, hence there is no suppression, therefore, the demand for the extended period is time bar. She placed reliance on the following judgments: • Vimlachal Print & Pack Pvt. Ltd 2017 (6) GSTL 496 (Tri.-Ahmd.) • Bhagwati Oxygen Ltd 2000 (117) ELT 647 (Tribuna....

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....e the lower authority, the books of account such as parties' ledger, profit-loss account, balance sheet etc. were not produced, for this reason the lower authority has not accepted the CA certificate. We agree with the lower authority that merely with the CA certificate it cannot be established that the amount of debit notes was not recovered. Therefore, the matter needs to be re-considered for ve....