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2013 (5) TMI 406 - AT - Central ExciseCenvat Credit - allegation of non receipt of inputs - clandestine clearances – Held that:- In view of the judicial pronouncements of Apex Court in the case of State of Rajasthan vs. Mohan Lal [2009 (4) TMI 559 - SUPREME COURT OF INDIA] and Collector of Customs, Madras vs. D. Bhoormull [1974 (4) TMI 33 - SUPREME COURT OF INDIA], department has reasonably discharged the burden that inputs were not received by the appellants. No manufacturer can be expected to keep documentary evidences of its clandestine activities. The order passed by Commissioner (Appeals) is, thus, correct and legal. So far as the appeal filed by, Director of M/s. Gyscoal Alloys Limited, against the personal penalty imposed upon him is concerned, it is seen from the records that he was aware of the bringing of inputs without actually receipt of the same and therefore, the penalty has been rightly imposed on the Director.
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