Central Excise - Supplementary Invoice - No interest -

Last updated: 01 February 2009

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Court :
PUNJAB AND HARYANA HIGH COURT

Brief :
Central Excise - Supplementary Invoice - No interest - Reliance placed on quashed High Court order - Revenue loses in High Court - The judgment of the Tribunal in the case of CCE , Aurangabad v. M/s Rucha Engineering Pvt. Ltd., 2006-TIOL-885-CESTAT-MUM , which has been approved by the Aurangabad Bench of the Bombay High Court and is in favour of the assessee-respondent has been relied upon.

Citation :
CCE, Faridabad Vs M/s Goodyear India Ltd (Dated: January 7, 2009

CCE, Faridabad Vs M/s Goodyear India Ltd (Dated: January 7, 2009) Central Excise - Supplementary Invoice - No interest - Reliance placed on quashed High Court order - Revenue loses in High Court - The judgment of the Tribunal in the case of CCE , Aurangabad v. M/s Rucha Engineering Pvt. Ltd., 2006-TIOL-885-CESTAT-MUM , which has been approved by the Aurangabad Bench of the Bombay High Court and is in favour of the assessee-respondent has been relied upon. Accordingly, it has been held that the demand of interest and penalty were not sustainable for payment of deficient duty on the basis of supplementary invoices." But the facts are that the Bombay High Court judgement has been set aside by the Supreme Court and remanded to the Tribunal. This fact was specifically mentioned in the CESTAT LB order in the Lucas case - 2008-TIOL-1843-CESTAT-MAD-LB in which the issue had been referred to a Five Member Bench. So the situation is the Bombay High Court order relied on by this High Court is no more valid and the issue is with a Five Member Larger Bench. Apparently these facts were not brought to the notice of the High Court and Revenue has lost one more case because it has not kept itself updated with the latest case law.: PUNJAB AND HARYANA HIGH COURT ;

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Arbind Aggarwal

GST and Indirect Tax Adviser, Trainer

Hi all, Would be glad to help in the areas of my expertise that is GST and Indirect Taxation - compliance of procedures, legal opinions, litigation (drafting appeals, reply to notices), audit and management of Central Excise, Service Tax, Customs, EXIM Policy, VAT, CST and GST going forward etc. Always put origin ... Read more

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