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2017 (12) TMI 549 - AT - Central ExcisePenalty - Department has alleged that M/s. Laxmi Pipes & Fittings Pvt. Ltd. had availed Cenvat Credit, without actual receipt of the goods - Held that: - Since the statement recorded from Shri Mukesh Sangla was not considered by the Tribunal vide order dated 17.06.2015 and exonerated the appellants therein, included Shri Mukesh Sangla, holding that there is no clandestine receipt of only fabricated documents, I am of the view that similar treatment can be adopted for appellant Shri Mukesh Sangla, inasmuch as, he was also the appellant before the Tribunal in the case booked against M/s. Parag Pentachem Pvt. Ltd. - penalty in both the cases set aside. With regard to imposition of penalty on Shri Sunil Kotari, the Director of Laxmi Pipes & Fittings Pvt. Ltd., the Department has basically relied on the statement dated 06.12.2007 recorded from Shri Mukesh Sangla, the Director of M/s. SOL and concluded that by diverting the goods to M/s. SOL, M/s. Laxmi Pipe & Fittings Pvt. Ltd. had received the payment in cash through its Director Shri Sunil Kotari. Since the statement recorded from Shri Mukesh Sangle was discarded by this Tribunal in the same investigation conducted by Department, such statement cannot be taken into contingence in view of the facts that the statements were discarded by the Tribunal on earlier occasions - penalty set aside. Penalty set aside - appeal allowed - decided in favor of appellant.
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