2011 (6) TMI 635

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..... n matter being called, neither anybody appeared nor is there any adjournment request on record. We also note that the matter has been coming up repeatedly on record and was being adjourned in the interest of justice. We have, accordingly, heard the ld. SDR Shri R.S. Sangia and gone through the impugned order. 2. In all the 3 appeals, the Commissioner has held M/s. Anjani International as non .....

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..... raudulently utilized and passed on CENVAT Credit by the unit, jointly and severely from Shri Tejas A. Desai, Proprietor of the unit and Shri Amit M. Agarwal, who were the real creators of M/s. Anjani International. (ii) Since the unit had already been declared non-existent/fake/bogus/ fictitious, I order to recover the interest at the appropriate rate on the aforesaid amount, jointly and sev .....

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..... etor of the unit and Shri Amit M. Agarwal, who were the real creators of M/s. Anjani International." Identical orders stand passed in other two appeals. 4. From the above, we note that on one hand, the Commissioner has held M/s. Anjani International as fake and fictitious firm and on the other hand, he is imposing penalty upon the said non-existent firm. He is further observing that the sai .....

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