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2015 (10) TMI 624 - AT - Central ExciseFraudulent availment of CENVAT Credit - Bogus invoices - Issue of invoices without actual receipt of raw material - Held that:- department has been able to safely establish fraudulent activities of appellant. The recovery of 19 invoices together with the discovery of the fact that there were no goods corresponding to such invoices in the godown and no sales invoices were issued for sale of such goods alongwith statement of Shri Happy Gupta, and other vehicle owners/drivers establish the case of the department regarding fake invoices. Moreover, it has to be stated that the appellant has not replied to the SCN even after getting ample opportunity. These contentions in defence are raised only at appellate stage. There is actually no defence raised at the primary adjudication level. - No infirmity in the impugned order - Decided against assessee.
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