Case Law Details
Surya Coke Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
Introduction: Surya Coke Private Limited found itself in legal proceedings against the Commissioner of CGST & CX before the CESTAT Kolkata. The complex case revolves around the recovery of arrears of Central Excise Duty, pertaining to the clearance of excisable goods without verifying excise returns during specific periods. After evaluating the scenario, CESTAT Kolkata directed a re-adjudication of the matter.
Analysis:
1. Contravention of Central Excise Rules: The appellant, Surya Coke, allegedly contravened Rule 8(3A) of Central Excise Rules, 2002, by failing to clear excisable goods as per the provisions. They utilized Cenvat credit contrary to regulations, amounting to ₹3,67,53,450.
2. Short Payment of Duty: During the period from 01.05.2011 to 30.09.2014, the appellant reportedly short paid duty amounting to ₹43,85,067, declared in ER-1 returns, and recovery was demanded as per Rule 8(4) of CCR, 2002.
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