Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 347 - AT - Central ExciseCENVAT Credit - fake invoices - no receipt of goods - reliance placed on the statement of Shri. P. Sivarama Krishnan, Proprietor of the appellant - Held that:- Most of the questions were not required since, after giving the first statement on 14.09.2012, the appellant had not made any attempts to ascertain if there were any doubts and offer clarification. Further, it is not forthcoming as to what prompted this present officer to record the second statement on 19.02.2015; there is no explanation offered anywhere or even by the appellant who got itself subjected to re-examination. The whole scenario appears to be a set up, that too, after a long gap of nearly 29 months, which was not required. There is no merit in the argument of appellant that the Revenue has not relied on the statement of M/s. PE in its Show Cause Notice since, in the statement dated 14.09.2012 the appellant has acknowledged having gone through the statement of M/s. PE, wherein he has also accepted the statement as ‚true‛ by which further probe of the Revenue was blocked. Appeal dismissed - decided against appellant.
|