Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 36 - AT - Central ExciseClandestine manufacture and clearance of goods - Corroborative evidence in the form of excess / unaccounted raw materials found in the factory premises of the main appellant - Imposition of penalty - Held that:- Appellant was not working during the relevant periods when the credit on the basis of certain invoices was taken. Appellants case that there is a contraction in the statements is not relevant to know whether such invoices were accompanied by the inputs to the factory premises of the main appellant or only the documents were received for taking Cenvat Credit. Under both the situations, Cenvat Credit taken by the appellant was not admissible. There is no evidence brought by the appellant on record that any inputs were cleared to other job workers for doing certain processes. Lower authorities have, therefore, correctly upheld that Cenvat Credit of ₹ 3,35,142/- is not admissible to the main appellant. The argument taken by the appellant that no further investigation was carried out by the revenue is not correct because the statement dt. 23.09.2009 of Shri Hariom Barisal, General Manager of the main appellant is after the OIA passed by the Commissioner (Appeals) with respect to the proceedings on confiscation of excess goods found in appellants factory premises and even after the order dt. 21.07.2009 passed by this bench. It i,& also observed from paragraph no.22.3.3 of the 010 dt. 28.03.2011 that another statement dt. 23.03.2009 of Shri K.S. Dahiya, Works Manager of the main appellant has also being recorded during which he has admitted the contents of the Panchnama and the earlier statement. In view of the above observations, penalties imposed upon the main appellant and Shri K.S. Dahiya, Works Manager of the main appellant, are justified. Therefore, appeals filed by the appellants with respect to Cenvat Credit and imposition of penalties relating to improper utilization of Cenvat Credit are justified. - Decided against assessee.
|