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2017 (11) TMI 603 - AT - Central ExciseCENVAT credit - fake invoices - allegation made by the investigating agency is that appellant were availing cenvat credit on the invoice in respect of scrap but scrap covered under the said invoice were not received - principles of natural justice - Held that: - though the adjudicating authority has tried his best to comply with principle of natural justice and granted number of opportunity of personal hearing and also allowed the cross examination but the fact remains that appellant have not received all the relied upon documents, the cross examination of the witnesses could not be conducted therefore though there is no fault of the Ld. Commissioner but for meeting end of the justice, we are of the view that one more opportunity can be given to the appellant for cross examination of the witnesses and the documents may also be provided to the appellant for making their final defence - matter on remand. Penalties u/r 26 - Held that: - as per the act/role prescribed under Rule 26, it is not possible to carry out such acts/play role by artificial person as company therefore penalty under Rule 26 can only be imposed on the natural person and not on the company - As regard the personal penalties imposed on the other individual persons under Rule 26, we find that there is no case of handling of offended goods as the entire case is of alleged fraudulent availment of Cenvat credit by M/s. Bhavshakti Steelmines Pvt Ltd, therefore all persons have not dealt with the goods which is liable for confiscation - The period involved in the present case is April, 2003 to March, 2004 during such period there was no pari material provision of sub rule (2) of Rule 26 therefore penalty under Rule 26 was not imposable for the role of the person involved in the present case, accordingly penalties u/r 26 were set aside and the appeals of the other appellants are allowed. Appeal allowed in part and part matter on remand.
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