2024 (2) TMI 613

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....'BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL ) For the Appellant : Shri Bipin Garg and Ms. Kainaat, Advocates For the Respondent : Shri Bhagwat Dayal, Authorised Representative ORDER P V SUBBA RAO 1. M/s Subhadra Rings Pvt. Ltd. Appellant filed this appeal to assail the Order in Appeal dated 15.10.2018 Impugned order passed by the Commissioner (Appeals) whereby he upheld the ord....

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.... Rule 9(1) (b) of the CENVAT Credit Rules, 2004 CCR except where the duty was originally not paid or short paid by reason of fraud, collusion or wilful misstatement or suppression of facts or contravention of any provisions of the Customs Act or Excise Act with an intent to evade payment of duty. It reads as follows: "Rule 9. Documents and accounts RULE 9. Documents and accounts.....

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....mporter of inputs or capital goods on account of any non-levy or short-levy by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any provisions of the Excise Act, or of the Customs Act, 1962 (52 of 1962) or the rules made thereunder with intent to evade payment of duty. Explanation. - For removal of doubts, it is clarified that supplementary invoice....

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....missioner and affirmed by the Commissioner (Appeals) in the impugned order. Undisputedly, the only ground on which the SCN was issued to the appellant and the CENVAT credit was denied and penalty was imposed on the appellant is that NEI had short paid duty by reason of fraud collusion, etc. 6. Learned counsel for the appellant submitted the SCN issued to the NEI was decided by the Commissioner ....