{"id":266737,"date":"2007-07-11T00:00:00","date_gmt":"2007-07-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-vs-modern-paper-converters-on-11-july-2007"},"modified":"2015-11-15T23:48:52","modified_gmt":"2015-11-15T18:18:52","slug":"cce-vs-modern-paper-converters-on-11-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-vs-modern-paper-converters-on-11-july-2007","title":{"rendered":"Cce vs Modern Paper Converters on 11 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Cce vs Modern Paper Converters on 11 July, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 (121) ECC 236, 2007 ECR 236 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: T Anjaneyulu<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>T. Anjaneyulu, Member (J)<\/p>\n<p id=\"p_1\">1. Heard both sides. In the instant appeal the contention of the revenue is that there is suppression of fact on the part of the assessee in not disclosing the fact of raising of debit notes. The original adjudication authority basing on this factual situation held that the demand is within the extended period of time of the <a href=\"\/doc\/85233116\/\" id=\"a_1\">Section 11A<\/a> of the Central Excise Act. However, the finding of the ld. Commissioner (Appeals) is contrary to the same and held that the demand is hit by time bar. Ld. Commissioner (Appeals) did not discuss much about the merits of the case otherwise. The issue relates to denial of the credit availed on the inputs on the ground that subsequently debit notes were raised on the supplier of the inputs lowering the price. The contention of the assessee is that whatever the duty has been paid by the supplier, Credit is taken equivalent to that extent and when where was no refund claim by the supplier nor there was any reassessment at the supplier&#8217;s end, the availment of credit is proper and legal since there is no loss to the revenue. Further their contention is that no provision under the <a href=\"\/doc\/110162683\/\" id=\"a_1\">Central Excise Act<\/a> requires that debit notes to be filed before the department which has no relevance in the production of goods. Whereas, the ld. JDR contends that every related information is to be disclosed to the department. According to him the extended period has been rightly invoked in the instant appeal since there was suppression of fact.\n<\/p>\n<p id=\"p_2\">2. Ld Counsel for the respondent relied upon the following case laws wherein cenvat credit was allowed in support of their claim on merits<\/p>\n<p id=\"p_3\">a) <a href=\"\/doc\/1178154\/\" id=\"a_2\">Hero Cycles Ltd. and Anr. v. CCE, Chandigarh<\/a> 2003 (54) RLT 764 (CEGAT-Del.)<\/p>\n<p id=\"p_4\">b) M.K. Electronic components <a href=\"\/doc\/247330\/\" id=\"a_3\">Ltd. v. Collector of C. Ex<\/a>.\n<\/p>\n<p id=\"p_5\">c) <a href=\"\/doc\/1344752\/\" id=\"a_4\">Collector of Central Excise, Mumbai I v. Noel Pharmaceuticals<\/a> <\/p>\n<p id=\"p_6\">d) <a href=\"\/doc\/154521\/\" id=\"a_5\">Voltas Ltd. &#8211; Allwyn Ltd v. Commissioner of Central Excise, Hyderabad<\/a> <\/p>\n<p id=\"p_7\">e) <a href=\"\/doc\/1968462\/\" id=\"a_6\">Commissioner of Central Excise, Chandigarh v. Ranbaxy Labs Ltd<\/a>. 2006 (203) ELT 231 (P&amp;H)<\/p>\n<p>Ld. Commissioner (Appeals) has simply set aside the duty demand and penalty on the ground of limitation without discussing the merits of the case otherwise in favour of the assessee. Therefore, it is felt expedient to remand this matter back to the Commissioner (Appeals) to discuss the merits of the case in the light of the decisions cited by the assessee and dispose of the case in accordance with law. Order accordingly. The appeal is allowed in remand in above terms.\n<\/p>\n<p id=\"p_8\">(Dictated in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Cce vs Modern Paper Converters on 11 July, 2007 Equivalent citations: 2007 (121) ECC 236, 2007 ECR 236 Tri Mumbai Bench: T Anjaneyulu ORDER T. Anjaneyulu, Member (J) 1. Heard both sides. In the instant appeal the contention of the revenue is that there is suppression of fact [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-266737","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cce vs Modern Paper Converters on 11 July, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cce-vs-modern-paper-converters-on-11-july-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cce vs Modern Paper Converters on 11 July, 2007 - Free Judgements of Supreme Court &amp; 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