Exide Industries Ltd Versus Commissioner of CGST, Raigad
Central Excise
2019 (1) TMI 63 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 12-12-2018
Central Excise Appeal No. 116 of 2018
Central Excise
Akil Kureshi And M.S. Sanklecha, JJ.
\nFor the Appellant : Mr. Rajesh Ostwal a\/w Mr. Jas Sanghvi i\/by PDS Legal
\nFor the Respondent : Mr. J.B. Mishra
\nORDER
\nP.C.:
\n1. The appellant – assessee was visited with a show cause notice issued by the department on 8.9.2014 calling upon the assessee to show cause why CENVAT credit of Rs. 5,39,224\/- be not recovered with interest and penalties. The case of the department was that the assessee had shown to have purchased raw material in the nature of Lead Ingots from the sup<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n her appeal before the Tribunal. The Tribunal, by the impugned judgment, dismissed the appeal. In addition, to confirming the findings of the adjudicating authority, the Tribunal also examined the assessee's contention that there were valid reasons for discrepancy in the vehicle numbers which had supposedly transported the goods from Jammu and Kashmir to the assessee's factory and those mentioned in the invoices and other documents. The Tribunal, however, did not accept the assessee's explanation. It appears that the explanation assessee offered was that there could have been break down of the vehicles. The Tribunal rejected the contention observing that there may be break down in isolated vehicle but it is highly improbable that<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Exide Industries Ltd Versus Commissioner of CGST, RaigadCentral Excise2019 (1) TMI 63 – BOMBAY HIGH COURT – TMIBOMBAY HIGH COURT – HCDated:- 12-12-2018Central Excise Appeal No. 116 of 2018 Central ExciseAkil Kureshi And M.S. Sanklecha, JJ. For the Appellant : Mr. Rajesh Ostwal a\/w Mr. Jas Sanghvi i\/by PDS Legal For the Respondent : Mr. … Continue reading “Exide Industries Ltd Versus Commissioner of CGST, Raigad”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15895","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15895"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15895\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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