Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 294 - AT - Central ExciseLevy of penalty u/s 26 of CER - supply of invoices without supply of capital goods - whether, based on the evidence available on record, it can be said that the appellant had not supplied the capital goods to M/s Crest Steel & Power Pvt. Limited in 2012 and only supplied invoices - HELD THAT:- It is undisputed that no investigation whatsoever was conducted at the end of the appellant. The appellant was not even asked if it had supplied the goods or not. If documents indicated that the goods have been sent and the ledgers of M/s Crest Steel & Power Pvt. Limited indicated that it has engaged the transporter, the mere fact that at the time of verification, the goods could not be found, by itself, does not prove that the appellant did not supply the goods. The goods were not found during panchnama but the goods could have been removed by M/s Crest Steel & Power Pvt. Limited, after they were purchased. The investigation was conducted five years after the goods were supplied. Once the goods were supplied by the appellant, they are beyond its control. Inconsistency in the invoices ledger of the transporter also does not carry the case of the Revenue any further because transportation was the responsibility of the buyer and not of the appellant. There is no evidence that the appellant returned any cash to M/s Crest Steel & Power Pvt. Limited in any form and by any means. If the appellant has not supplied the goods, it should not have received any payment. If there was any fraud and the appellant was only issued invoices and received payment by cheque, naturally M/s Crest Steel & Power Pvt. Limited would want the money to be returned. Neither is there any evidence nor is there any allegation to this effect. Thus, based on the evidence available on record, the imposition of penalty under Rule 26 of the Central Excise Rules, 2002 upon the appellant cannot be sustained - appeal allowed.
|