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Judgment
The following question has been proposed for admission in this appeal:
Whether or not Cenvat Credit or supplementary invoices can be disallowed under Rule 57E(3) of the Central Excise Rules, 1944, in case short levy or non-levy of duty is because of reason of fraud, collusion, willful mis-statement or suppression of facts?
Learned Counsel for the appellant fails to show us that the Tribunal has considered the aspect of illicit removal of the goods. When there is no finding or discussion in the impugned order of the Tribunal regarding illicit removal of goods from the warehouse, Rule 57(E) of the Central Excise Rules, 1944 cannot be invoked unless the goods are removed by way of fraud, collusion and willful mis-statement or suppression of facts. Nothing has been shown from the order of the Tribunal. In the absence of that, Rule 57(E) of the Central Excise Rules, 1944 cannot be invoked. No. case is made out for admission.
Accordingly, the appeal stands dismissed at the admission stage.