Excise

Originally posted by : BIKASH AGARWAL
	CAN ANY ONE HELP ME REGARDING RULE 11 OF CENTRAL EXCISE. WE HAD SEND ONE INVOICE TO A. LTD. BY PREPARATION BY HAND INSTEAD OF COMPUTER PRINTING DUE TO PROBLEM IN OUR PRINTER ON THAT VERY DAY. NOW WE GET LETTER FROM CENTRAL EXCISE THAT DUTY ON THAT BILL SHOULD NOT ALLOWED CREDIT TO THAT PARTY AND HENCE IT SHOULD BE PAID BY US AS WE DO NOT INTIMATE THE EXCISE AUTHORITY. BUT THERE IS SOME JUDGEMENT REGADING THIS MATTER. SO PLEASE ANY ONE PROVIDE ME THE JUDGEMENT ON THE ABOVE CASE.

you have sold goods to A Ltd. and paid duties on that invoice.

now why you are getting letter from central excise ?

if the same invoice is entered and shown in ER-1 return , then there is no issue on this subject for deny of credit. and to be sure, department is nowhere involved to allow credit but the party has to take credit and show the same in their returns. 

only the audit party or vigilance team visiting the buyer has access to such documents, and if such document is found there, then case would be booked for taking credit on improper document, 

it can never be alike that department is not allowing the credit, 

request you to share more details on the issue.

YES SIR, THE SCN IS RECEIVED FROM AC INDICATING THAT AN IMPROPER DOCUMENTS IS SEND TO A. LTD WHICH IS DETECTED AT THE TIME OF AUDIT OF A. LTD.. SO VIOLATION OF RULE 11 AS YOU DO NOT INTIMATE TO THE DEPARTMENT. CAN ANY RELIEF IS AVAILABLE. IS THERE ANY JUDGEMENT ON ABOVE?

THANKS FOR YOUR REPLY. WAITING FOR ANOTHER USESFUL SUGGESTION

once again AC of your department is not bothered to issue SCN as you are not beneficiary of the invoice, 

however you have to annexe an computerized invoice with handwritten invoice which will resolve the issue. stating due to computer fault the same invoice was generated 1 day later and sent to buyer by post.