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2016 (3) TMI 306 - CESTAT NEW DELHI

2016 (3) TMI 306 - CESTAT NEW DELHI - TMI - Penalty on act of omission and commission - CENVAT Credit on the basis of invoices issued by the appellant under which no goods were supplied - Held that:- The facts that the statements were claimed to have been retracted almost 16 days after they were recorded is a clear indication that such retractions was merely an afterthought. If the statement had been recorded under duress, the retraction would have followed immediately. Indeed, there is no basis .....

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statement, if found voluntarily, can form the sole basis for conviction. Needless to say that rigor of evidence required for imposition of penalty is less than that required for conviction as for penalty the principle adopted in "preponderance of probability" while for conviction it is beyond “reasonable doubt”. In the present case, the statements are also corroborated by the evidence in the form of vehicle numbers belonging to vehicles which could not transport such goods in such quantities an .....

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of the case are stated as under: During the investigation and searches conducted by the Central Excise Officers, it was revealed that M/s. Vibha Steel Pvt. Ltd. had taken CENVAT Credit on the basis of invoices issued by the appellant under which no goods were supplied. The investigation also revealed that vehicle numbers shown in the invoices for transportation of the goods covered thereunder were of vehicles like Autorikshaw, Bajaj Tempo, Cycle, tractor, etc which were not capable of transport .....

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d without any material supplied to M/s. Vibha Steels Pvt. Ltd. On the basis of such invoices M/s. Vibha Steels Pvt. Ltd. took CENVAT Credit of ₹ 441864/-. In these circumstances, the said penalty was imposed on the appellant for its act of omission and commission. 2. When the case was called today, there was no representation on behalf of the appellant. I find that even on earlier occasions, nobody appeared on behalf of the appellant. Therefore, I proceed to decide the case on merits. 3. I .....

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nts recorded on 31/03/2003 and 1/04/2003, the proprietor of the appellant clearly admitted to have issue invoices without supplying goods. The investigation also revealed that the numbers of the vehicles used for transporting goods mentioned in the invoices were of such vehicles which could not transport such goods in such quantities. Even at the end of the recipient (M/s. Vibha Steel Pvt. Ltd.), there was shortage of such goods to the extent of 21817 MT. Thus, all these evidences together clear .....

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