Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 653 - ALLAHABAD HIGH COURTCenvat Credit - fraud - writ petition against the stay order wherein assessee was asked to predeposit rs. 40 lakhs - held that:- the appellant was afforded adequate opportunity to submit reply, and its request to supply the documents and cross-examination was accepted by the adjudicating authority. Inspite of several adjournments granted to the appellant, no proper reply was submitted. Several dates were fixed on which the owners of vehicle and transport companies were summoned. The appellant avoided these hearings. The adjudicating authority had sufficient material to record the findings that the appellant had played fraud in preparing documents. The consignments weighing 35 mt. tonnes were shown to be transported on vehicles, which was found to be three wheelers; and consignment of 28.148 mt. tonnes was found to be transported by vehicle, which was found to be a scooter. - stay order of tribunal is not erroneous - decided against the assessee.
|