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TMI Blog2010 (10) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... pplying the plastic granules, PVC resin etc. to the respondent No. 1 under cenvatable invoices, on the basis of which Cenvat credit was being taken by the respondent No. 1. 1.2 Based on the intelligence that the respondent No. 1 and their other sister concerns were availing the Cenvat credit fraudulently by arranging cenvatable invoices without actually receiving any raw material describe therein, the officers of DGCEI searched the following premises on 11-7-2000 and 12-7-2000 - (1) M/s. Sturdy Polymers Limited, 28, Ashoka Chamber, Pusa Road, New Delhi (2) The premises of respondent No. 1 at 56-57, Sector-1, Parwanoo. H.P. (3) The premises of respondent No. 3 at Shop No. 6, Old Kasauli Road, Parwanoo, H.P. 1.3 During the course of search of the above premises, certain documents were recovered which were resumed. Inquiry was made with Shri M.L. Gupta, Partner of the respondent No. 1 and his statement was recorded wherein he stated that the respondent No. 1 were procuring raw material directly from Indian Petrochemicals Ltd. (IPCL), Gandhar/Nagothane, M/s. National Organic Chemical Industries Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent No. 3 for 1998-1999, 1999-2000 and 2000-2001 and compared it with the "invoice register" containing details of consignments received alongwith reference to page No. of RG-23D register and it was found that in respect of a number of consignments which are claimed to have been received as per the invoice register and thereafter sold under cenvatable invoices to the respondent No. 1, there were no entries in ST-XXVI-B register. Details of such consignments for 1996-99, 1999-2000 and 2000-2001 were compiled and are given in Annexure A, B & C to the show cause notice. Inquiry at the sales tax check post revealed that in respect of a number of consignments, as detailed in Annexure A1, A2 and A3 to the show cause notice, there was no entry of the truck numbers in which those consignments are claimed to have been received. It was found that during the period from 1998-1999, 2000-2001 a total Cenvat credit of Rs. 45,28,023/- had been taken on the basis of cenvatable invoices issued by the respondent No. 3 against the consignments detailed in Annexure A, B & C pertaining to 1998-1999, 1999-2000 and 2000-2001 respectively. It, therefore, appeared that the respondent No. 3 have shown the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), these appeals have been filed by the Revenue. 2. None appeared for the respondent, though a notice regarding the date of hearing had been issued and received by them. Since the respondents did not turn up in spite of notice having been received, the matter against them is being decided ex-parte. 3. Heard Shri Mahesh Rastogi, the learned Departmental Representative who assailed the impugned order, reiterating the grounds of appeal in the Revenue's appeal. He emphasised that in terms of the provisions of Section 22(4) of the Himachal Pradesh General Sales Tax Act, 1968, in respect of the goods entering into the State from other states or leaving the state, a declaration in ST-XXVI-A form is required to be filed at the check post by the owner of the goods or by the carrier, that Rule 56 of the Himachal Pradesh General Sales Tax Rules, 1970 prescribes the detailed procedure regarding the filing of the declaration in form ST-XXVI-A, that ST-XXVI-A forms prescribed by the State Government is a vital document which is used by the parties for proving the movements of the goods from one State to another, that the case has been booked primarily on the basis of sales tax record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signments could have reached the Parwanoo check post prior to that date. The details of such discrepancies are given in the - "discussion and findings portion" of the order-in-original. No explanation has been given as to how the date of depot invoices under which the goods had been despatched from the IPCL depot at Ludhiana, Baroda or Nagothane is after the date on which the entry of the goods is shown at Parwanoo check post. It is on this basis the Adjudicating Authority has concluded that in respect of the cases where the date of entry at the check post is prior to the date of despatch, the ST-XXVI-A forms have been filed without any goods having been received. On going through the impugned order-in-appeal we find that none of the evidence, as discussed above, relied upon by the department has been discussed and the Commissioner (Appeals) has simply set aside the Additional Commissioner's order on the ground that - (a) the demand in question has been confirmed only on the ground that entry of the inputs was not found in the records of the sales tax barrier, but there is no provision under the Central Excise Law for the requirement of producing ST-XXVI-A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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