No Duty Demand Where Tax Already Paid Despite Alleged Non-Supply of Goods

Commissioner of C.G.S.T. And Central Excise Vs C.P. Re-Rollers Limited (CESTAT Kolkata) The appeal before the Tribunal arose from an order passed by the adjudicating authority which had dropped proceedings initiated against the respondent in relation to alleged irregular availment of CENVAT credit and issuance of invoices without actual supply of goods. The Revenue challenged this order, contending that the adjudicating authority had erred in dropping the demand of central excise duty amounting to ₹1,28,39,192 along with applicable interest and penalty. The case originated from intelligence ...