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2014 (7) TMI 354 - CESTAT NEW DELHIStay application - Waiver of pre deposit - Availment of inadmissible/fraudulent cenvat credit - Bogus invoices - Held that:- dealers have indulged in the issuance of bogus invoices showing transport of goods in the vehicles which were not capable of doing so. The statement of owner/driver of the vehicle numbers HR 55 0076 and HR 55 H 7767 reinforced the claim of revenue that discrepancies were found in the records maintained by drivers of the respective vehicles and the appellants - Elaborate investigations have clearly manifested manipulation and fraudulent activities in support of non-transport of Cenvatable material. It has been brought out that capacity of HR-55-0076 was 4 MT but they have shown transportation by that vehicle were of 10MT, 18MT, 20MT same is the case with HR 55 H 7767. Further there is no substance in the contention of dealers that they cannot be held responsible for illegal activities of their employees. They could not escape consequences. Similarly employee can also not escape responsibility on the plea that they are mere employee as illegality in paper transactions could not be completed without their active involvement. This is not a case for waiver of pre-deposit of penalty - stay granted partly.
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