TMI Blog2013 (12) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... is statement refers to invoices issued by M/s International Metal Corporation and denies any movement of goods from M/s International Metal Corporation and does not speak anything about MMTC - the invoices No. 27 and 29 MMTC have shown the origin of goods as ‘self importer’ - Revenue is not able to prove any case against MMTC in respect of these two invoices - Penalty in respect of the two invoices quashed. VSA has submitted registration papers in respect of vehicle No. HR 46A 6737 and since vehicle No. HR 46A 6737 is registered vehicle and department has not recorded any statement of the owner of the vehicle HR 46A 6737 the benefit of doubt goes in favour of the appellant VSA - in the invoice No. 173 vehicle No. HR 46A 6737 is typed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MMTC and VSA for recovery of credit taken and proposing penalties on the noticees. The Show Cause Notice was adjudicated by the original authority who imposed penalty of Rs.4,04,487/- on MMTC and penalty of Rs.54,275/- on VSA. MMTC and VSA challenged the Order-in-Original in appeal before the Commissioner (Appeals), who vide impugned order rejected their appeal. MMTC and VSA have filed these appeals against the impugned Order-in-Appeal. 3. Heard at length Advocate Shri K.K. Sharma for MMTC and Shri A.C. Jain for VSA and Shri M.S. Negi, ld. DR for Revenue. 4. I find that in case of MMTC, department has disputed the Cenvat credit in respect of four invoices viz. Invoice No. 6 dated 21.5.2006, 27 and 29 dated 26.6.2006 and 49 dated 31.7.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in respect of these two invoices is quashed. 6. In respect of appeal filed by M/s VSA, appellant claims that 9717 kg of zinc scrap was sold to M/s Kiran Metals out of imported consignment vide invoice No. 173 dated 4.7.2005 and transported through vehicle No. HR 46A 6737 but by mistake letter S was written instead of letter A in the invoice. Department conducted the investigation in respect of vehicle No. HR 46S 6737 which was found not to be registered with transport authority. I find that VSA has submitted registration papers in respect of vehicle No. HR 46A 6737 and since vehicle No. HR 46A 6737 is registered vehicle and department has not recorded any statement of the owner of the vehicle HR 46A 6737 the benefit of doubt goes i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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