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2014 (11) TMI 239 - AT - Central ExciseAvailment of CENVAT credit - appellant deliberately and with mala fide intention supplied invoices enabling the recipient to take benefit of the CENVAT credit without supplying the corresponding goods - Held that:- Shri Shiv Govind Pandey, Director of M/s Indian Steel and M/s Jai Ambe Multi Trade in statement given under Section 14 has clearly admitted to supply of bazaar scrap under the cover of Central Excise invoices to the appellant M/s MTC Business Pvt. Ltd. Shri Lalit Inderchand Baliya, Director has also admitted that they have purchased the scrap from M/s Indian Steel and M/s Jai Ambe Multi Trade on visual examination basis and after verifying the quantity of the goods supplied. He has also confirmed that when the goods were purchased, they supervised and again checked the quantity. If the appellant had verified the scrap on visual examination basis and also verified the quality and quantity as admitted by Shri Lalit Inderchand Baliya in his statement the appellant should have certainly known that the scrap procured by them from M/s Indian Steel and M/s Jai Ambe Multi Trade was not manufactured scrap but bazaar scrap. The appellant cannot take plea that they did not know the various types of scrap. Therefore, the contention of the appellant that they were not aware the nature of scarp procured by them but blindly believed what the supplier stated is difficult to accept. Therefore, I am of the view that the appellants have not made out a case for complete waiver of penalty adjudged against them. In these circumstances, I direct the appellants to make a pre-deposit of 25% of the penalty imposed on them within a period of six weeks - Partial stay granted.
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