TaxTMI 
TaxTMI 
2024 (2) TMI 613
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....BER ( 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 order in original dated 17.01.2017 passed by ....
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....4 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. - (1) The CENVAT credit shall be taken by the manufacturer ....
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....ort-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 shall also include challan or any other similar document evidencin....
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....der. 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 of Central Excise, Alwar, by his order in original dated 17.1.2017. On ap....