Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 226 - CESTAT NEW DELHI

2016 (3) TMI 226 - CESTAT NEW DELHI - TMI - False CENVAT Credit - HR coils/sheets of thickness below 10mm on the basis of invoices without receiving goods - statement of Shri Naresh Singh, Foreman relied upon - appellant pleads that the cross-examination of shri Naresh Singh was denied and that vitiates the proceedings and pleaded that the case should be remanded for de-novo adjudication - Held that:- As find that the proprietor himself had categorically admitted in his statement dated 7/10/2006 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alleged offence.

As regards the contention of the Advocate, there is no corroborative evidence other than the statement of the proprietor suffice to say that proprietorís statements, voluntary as those are fully and comprehensively cover and sustain the allegation and have full evidentiary value and therefore absence of corroboratory evidence is inconsequential because Revenue does not have to collect evidence beyond what is required to establish the case. In the case of K.I. Pavunny .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

upheld the order-in-original dated 27.10.2009 in terms of which CENVAT Credit of ₹ 10,27,545/- was ordered to be covered along with interest, and equal mandatory penalty was imposed with an option of reduced (25%) mandatory penalty. The facts of the case are that during the investigation commenced on the basis of information that the appellant was taking CENVAT Credit on the HR coils/sheets of thickness below 10mm only on the basis of invoices without receiving goods, it was revealed that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eiterated the same in the second statement recorded on 2/4/2008. Accordingly, the impugned CENVAT Credit taken by the appellant based on invoices showing receipt of HR Plates, sheets/coils of thickness below 10mm was denied and penalty imposed as above. 2. Ld. Advocate for the appellant pleads that the cross-examination of shri Naresh Singh was denied and that vitiates the proceedings and pleaded that the case should be remanded for de-novo adjudication after cross-examination of Shri Naresh Sin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re is clear admission of offence by the proprietor and demand has been computed only in respect of such coils/plates which were shown in the invoices as below 10mm of thickness. The certificate of chartered engineer was given on 12/8/2008 while demand pertains to 2005-2006 and 2006-2007. He stated that cross-examination of Shri Naresh Singh is not permissible because he is an employee of the proprietor. 4. I have considered the submissions from both sides and perused the records. 5. As regards t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ice to the appellant and therefore in the absence of his cross-examination, Shri Naresh Singhs statement cannot be used as evidence against the appellant (Refer SC Judgment in the case of CCE Nagpur Vs. Ballarpur Industries 2007 (215) ELT 489 (SC). However, I find that the proprietor himself had categorically admitted in his statement dated 7/10/2006 that he never received any coil or plates of thickness below 10mm in his factory. There was no retraction of the statement nor any allegation that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version