2019 (12) TMI 638

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....dispute, and secondly, whether show cause notice dated 10.07.1997 for the disputed period September, 1996 is barred by limitation in the absence of any allegation of suppression of facts, or mis-statement etc. 2. The appellant - M/s Indian Oil Corporation Limited, a Public Sector Undertaking, Sewree Depot were a dealer of excisable goods, registered with the Department under Rule 57GG of Central Excise Rules, 1944 for passing of modvat credit as a registered dealer. The appellant did not take credit and utilise the same for payment of duty, but accounted for the credit in their RG-23D register and passed on the same to the customers under the dealer invoices, issued under Rule 57GG of Central Excise Rules, 1944 on sale of such credit ava....

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.... two quadruplicate copies of invoices (total 41 invoice copies). 4. By order dated 08.11.2007, the Assistant Commissioner in denovo proceeding was pleased to allow the credit of Rs. 16,71,116/- taken on the basis of duplicate and original copies of invoices, at the same time denied credit of Rs. 13,81,647/- taken on the basis of triplicate and quadruplicate copies of invoices holding that original and duplicate copies are the only valid documents for taking credit. In the second round, the Commissioner (Appeals) by order-in-appeal dated 14.01.2010 was pleased to again remand the matter to the Assistant Commissioner with a direction for re-examination of admissibility of credit, based on Rule 57G(11) of Central Excise Rules, read with CBE....

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....1944 alongwith interest and further penalty was proposed. 9. I find that there is no allegation of any contumacious conduct, suppression of facts or any fraudulent conduct on the part of the appellant. Further, there is no allegation of non receipt of goods by the appellant in respect of which modvat credit was taken. The show cause notice dated 10.07.1997 for the alleged violation relating to the period September, 1996 was admittedly issued beyond the normal period of limitation (six months) from the date of filing of the return. Under Rule 57GG(10) of Central Excise Rules, registered dealer was required to file the monthly return within seven days from the close of each month alongwith the requisite documents. Further, it is evident on....