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M/s Sarin Chevli Versus Commissioners of Central Exise, Customs and Service Tax-SURAT-I

2015 (10) TMI 2194 - CESTAT AHMEDABAD

Denial of CENVAT credit - Bogus invoices - Issue of invoices without actual supply of goods - Held that:- The main party M/s Deepak Processors has not filed any appeal against the said OIO. It is observed that M/s. Deepak Proceessors availed CENVAT credit without receipt of goods. Subsequently, rebate claims of ₹ 24,21,201/- filed by M/s Deepak Processors were also rejected by the Adjudicating Authority under Section 11 B of the Central Excise Act, 1944. It is also not correct that penalty .....

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o M/s Deepak Processors. - Decided against assessee. - Appeal No : E/1407/2011 - Order No. A/10924 / 2015 - Dated:- 25-6-2015 - MR. H.K., J. For The Appellant : Shri Naveen Gheewala, Consultant For The Respondent : Shri Govind Jha, Authorised Representative Per: H.K. Thakur This appeal has been filed by the appellant with respect to O.I.O. 17/MP/2010 Dated 29.04.2015 under which a penalty of ₹ 5,00,000/- has been imposed upon appellant Shri Sarin Chevli Proprietor of M/s. Shree Sai Textile .....

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vant period to establish that all the inputs alongwith the duty paid documents were supplied. Learned consultant also relied upon the judgement of Hon ble Gujarat High Court in the case of Commissioner of Central Excise vs Sakeen Alloys Pvt. Ltd. [2014 (308) E.L.T. 655 (Guj.)], which has been upheld by Hon ble Supreme Court as per 2015 (319) E.L.T. 117. It was the case of Learned Consultant that there should be a positive evidence to establish evasion, when it is not explained by the investigati .....

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admitted during the course of investigation that no goods were supplied against the duty paid documents for which M/s Deepak Processors took credit and claimed rebates of ₹ 24,21,201/-. Learned AR made the Bench go through the statement of Shri Awadh Narayan Singh proprietor of M/s Deepak Processors, where in his statement Dated 29.04.2008, he has admitted that CENVAT credit was availed by M/s Deepak Processors on fraudulent documents, which were not actually for purchase of any inputs and .....

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t Ltd. [2011-TIOL-76-SC-CX)] where it is held that statements recorded by the officers of Central Excise are admissible. 4. Heard both the sides and perused the case records. The case of the appellant is that no penalty upon Shri Sarin Chevli Proprietor of M/s. Sai Textiles, Surat, is admissible as appellant has supplied grey fabric to M/s Deepak Processors under CENVAT paid documents. It is the case of appellant that no diversion of the fabrics or raw materials dealt by the appellant has been s .....

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