Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 921 - CESTAT CHENNAILevy of penalty - wrongful availment of CENVAT Credit - allegation is that the appellant had abetted/aided, planned and conspired with other co-noticees in the preparation of invalid documents, resulting in the wrongful availment of CENVAT Credit - HELD THAT:- When the Revenue entertained a genuine doubt as to the wrongful availment of CENVAT Credit after verifying documents like invoices, Daily Sheets, etc., and since there were discrepancies, a Show Cause Notice was issued. When a statutory notice was issued, it was incumbent upon the appellant to at least offer an explanation to clear the doubts pointed out. The appellant, however, without bothering to do so, has only contended that the documents / evidences relied upon by the Revenue were vague, etc., despite the fact that the Revenue had also relied on his statement recorded, which is not rebutted. There is no supporting material placed on record by the appellant or even by M/s. Hitech Mineral Industries (Covai) Pvt. Ltd. other than a mere statement that the credit in question have been availed in accordance with law, to clear the doubts in the mind of the Revenue. The fact remains that M/s. Hitech Mineral Industries (Covai) Pvt. Ltd. had wrongfully availed CENVAT Credit and the appellant being “any person” who has abetted in making such documents that helped M/s. Hitech Mineral Industries (Covai) Pvt. Ltd. in availing such wrongful CENVAT Credit, cannot escape from the rigours of Rule 26 of the Central Excise Rules, 2002. There are no whisper about any retraction or any disputes as to their statements being not voluntary. The same are not even rebutted as having been obtained per force. Hence, the statements are relevant documents. The present appeal was filed in the year 2013 and the appellant had sufficient time to place all such relevant documents on record, but no such attempt is made. The appellant has only relied upon those very same invoices, Daily Sheets, material inward notes of M/s. Hitech Mineral Industries, etc., which form the very foundation for issuing the Show Cause Notice. Appeal dismissed.
|