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2018 (11) TMI 11 - AT - Central ExciseCENVAT Credit - inputs - fake invoices - entire case is on the basis of alleged confessional statement of Amit Gupta dated 06.12.2012 and Sanjeev Maggu of Leo Transport dated 06.09.2013 - Held that:- The issue herein is squarely covered by the precedent order of this Tribunal, in the case of Multimetals Ltd. & others vs. CCE & ST Udaipur [2018 (5) TMI 818 - CESTAT NEW DELHI], where it was held that Shri Amit Gupta has not been made party in the proceeding. Liability of ₹ 50,000/- under Rule 26(2) of the Central Excise Rules, 2002 has been imposed upon him being the kingpin of the case. The appellants have discharged its onus as required under Rule 9(1) & (5) of CCR, 2004 - Credit cannot be denied - appeal allowed - decided in favor of appellant.
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