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Mangaldas K. Patel Versus Commissioner of Central Excise, Thane-I

2015 (6) TMI 190 - CESTAT MUMBAI

Waiver of pre deposit - CENVAT Credit - Imposition of penalty - Bogus invoices - Non receipt of goods - Held that:- registration of Muni Group of Companies was done by the applicant and the reports submitted are misleading. It was found that the factories do not exist. It was also observed that huge transactions have been shown. We also note that for processing of the rebate claim, verification about the export as also the verification about the duty payment etc. is done by the range superintend .....

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redit availment and also verified the duty payment particulars of the goods exported, the then Rule 26 will be applicable to the applicant. - It may be true that the applicant is out of job for some period. However, this cannot imply that the applicant has no means. - applicant is directed to deposit an amount of ₹ 5,00,000 within a period of six weeks - Partial stay granted. - Application E/S/1542/11-Mum, Appeal E/734/10-Mum - Stay Order No. S/290/2015-WZB/EB - Dated:- 7-4-2015 - P. K. Ja .....

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es) in the Central Excise. These Muni Group of Companies were granted registration certificate by the applicant. The applicant also has given certain reports about these firms/companies which were later on found to be factually incorrect, for example, he has verified that the Muni Group of Companies exist and there is a factory building. This report was given even before the said firms/companies took that place on lease and later on, it was found that there was no factory. Further, these group o .....

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11,61,61,197/- was raised against the five companies besides interest and penalties. After adjudication, the said demands were confirmed along with penalties. A penalty of ₹ 1,00,00,000/- has been imposed on the present applicant. Aggrieved by the said order, the applicant is before this Tribunal and has filed stay application. 2. Learned counsel for the applicant's first submission is that principles of natural justice have been violated inasmuch as the documents have not been provid .....

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d. It was also submitted that there are no evidences in the investigation to suggest that the applicant was a part of the conspiracy. It was also submitted that only five sample signatures were sent to a private handwriting expert and all the signatures have not been verified and the signatures on all the other documents have not been verified by the Revenue before coming to any conclusion. The learned counsel submitted that it appears that in large number of cases, somebody has forged his signa .....

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points are being taken up for the first time. The learned Additional Commissioner (AR) further submitted that number of opportunities were provided by the Commissioner, but the applicant never presented himself or through his advocate before the Commissioner. It was his standard practice to send a letter seeking copies of the relied upon documents. In none of the letters, details of the documents which are required by the applicant were elaborated. The learned Additional Commissioner (AR) furth .....

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t that rebate claims were also processed after checking up from the range superintendent indicates the active involvement of the applicant. He further submitted that if the departmental officials connive in this way, all the system will collapse and, therefore, the applicant does not deserve any leniency. 4. We have considered the submissions of both the sides. At the outset, we have gone through the grounds of appeal as also the grounds for stay petition. Most of the arguments being advanced by .....

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or the applicant the details of the documents which have not been given to the applicant and their relevance. The learned counsel could not tell the details of the documents required by him for defending his case. Under the circumstances, prima facie we do not find that the principles of natural justice have been violated. We also note that the registration of Muni Group of Companies was done by the applicant and the reports submitted are misleading. It was found that the factories do not exist. .....

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