TMI Blog2013 (4) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. - Central Excise Appeal Nos. 880, 881, 882, 911, 912, 1238, 1239, 1240, 1241, 1245, 781 & 1212/2011 - - - Dated:- 14-6-2012 - P.G. Chacko And M. Veeraiyan, JJ. Appellants Rep by: Mr B.V. Kumar, V.J. Sankaram S Krishnandh, Advs. Respondents Rep by: Mr Ganesh Haavanur, Additional Commissioner (AR). Per: M Veeraiyan: Heard both sides extensively on the stay petitions. 2. Appeal No.E/880/2011 is by M/s Cubex Tubings Ltd. and in the connected applications they seek waiver of pre-deposit of an amount of Rs. 81,70,530/- along with interest and equal amount of penalty. The application filed in the connected appeals namely E/912/2011, 881/2022, 882/2011, 911/2011 and 881/2011 are by Shri Surendra Prakash Bhandari, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere found to be having numbers which numbers were not registered anywhere or numbers of two wheelers etc. Admittedly, the CENVAT credit involved on such consignments relevant to questionable vehicle numbers is Rs. 17,99,437/-. The evidence of the employees like Smt. Tamil Selvi and Shri Rammohan Rao indicate that the company has taken CENVAT credit merely based on documents without actually receiving the goods and the transporters also have disowned transporting goods to the Hyderabad factory and that they prepared consignment notes at the instance of one or the other Bhandaris. 3.2 In the other main Appeal No. E/1212/2011 filed by M/s. Cubex Tubings Ltd., the goods were imported in Nhava Sheva and the evidence show that the goods instead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that he only entered into high-sea sale with M/s. Cubex Tubings Ltd. and the findings of the Commissioner on his alleged role relating to subsequent activities are not justified. 5. Learned Additional Commissioner (AR) submits that the appellant-assessee has taken CENVAT credit and the burden of proof is on the assessee who has taken the credit that the inputs have been received and utilized in the factory for the intended purpose of the cumulative evidences in the nature of statements of the CHAs the transporters and the employees of the company, are taken into account along with clear admission that vehicle numbers in some of the transport documents included numbers of vehicles which were not allotted and also vehicle numbers of two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to enable taking credit without receiving goods is prima facie established. 7.1. In view of the above, the stay applications relating to appeals arising out of order-in-original No. 10/2.010-CE dated 24.12.2010 are disposed of as follows: (a) M/s. Cubex Tubings Ltd. shall deposit a sum of Rs. 32 lakhs. (b) Shri Surendra Prakash Bhandari and Shri P.R. Bhandari shall deposit a sum of Rs. 2 lakhs each. (c) Shri Virendra Bhandari, Shri U.M. Bhandari and Shri Manish Raichand Mardia shall deposit a sum of Rs. 1 lakh each. 7.2. Stay petitions in Appeals arising out of order-in-original No. 4/2011 (CE) dated 1.01.2011 are disposed of as follows: (a) M/s Cubex Tubings Ltd. shall deposit Rs. 72 lakhs. (b) Shri Suren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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