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M/s Badlapur Textile Industries Ltd. Versus Commissioner of Central Excise, Thane-I

CENVAT Credit on the strength of bogus invoices - Held that:- As the entire case of Revenue is based on the statements of various persons and even the impugned order records a finding that the statements of the persons are inconsistent and contradictory. I find that the Commissioner (Appeals) in the impugned order observed that the respondents were unable to give any evidence such as, gate register, lot register, L.R, payment particulars etc. so as to prove that the invoices were accompanied wit .....

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rity to decide the matter afresh after allowing the cross-examination of the transporters. - Appeal No. E/311/11 - Order No. A/87407/16/SMB - Dated:- 27-4-2016 - SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri Roshil Nachani, Advocate For the Respondent : Shri H.M. Dixit, Assistant Commissioner (AR) ORDER PER: RAJU The appellant, M/s Badlapur Textile Industries Ltd., were issued a show-cause notice wherein it was alleged that they had taken CENVAT Credit on the strength of bogus invoices .....

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order examined the evidences and allowed the appeal after coming to the conclusion that the balance of convenience is in favour of the Revenue. Aggrieved by the said order, the appellants are in appeal before this Tribunal. 2. Learned Counsel for the appellant argued that the entire case of Revenue is based on the statements of the transporters and on the Alert Circular issued by Thane-I Commissionerate on 13.10.2005. The said Circular observed that M/s Panna Synthetics located at H.No. 1555/1- .....

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ued on 13.10.2005 and registration was suspended on 11.10.2005, however, the invoice on which they have taken credit was for the month of April, 2005. In these circumstances, the invoices issued by them cannot be treated as bogus invoices. So far as the evidence of non-receipt of goods based on the statement of the transporter is concerned, the learned Counsel argued that they had sought cross-examination of both the transporters in their defence before the Assistant Commissioner. He argued that .....

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He argued that the supplier of the goods namely, M/s Panna Synthetics, who had issued the invoices were investigated in many other cases and they are not traceable anymore. 4. I have gone through the rival contentions. I find that the entire case is based on the Alert Circular No. 4/2005 issued on 13.10.2005 and on statements of the transporters; Directors of the appellant company; Shri Sanjay Agarwal, proprietor of CHA firm; Shri C.P. Krishna Mohan, proprietor of M/s Master Logistics and Shri P .....

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entire case is based on issuance of bogus invoices without movement of goods and thereby availed and utilized fraudulently inadmissible CENVAT Credit. The entire case is based on CENVAT Credit availed and utilized by M/s BTIPL on the basis of invoices issued by M/s Panna Synthetics. During the investigations of the case, the statement of S/Shri Suresh Kheria, Director of BTIPL, Vishwalingam, proprietor of M/s Shuruti Export, Chennai, Paresh Kumar Challodiya, and Shri Sudhir Bhaskar Nandurdikar, .....

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stablished that the CENVAT Credit passed by them is illegal. Accordingly, Alert Circular was issued that any Central Excise invoice bearing name, address and Registration No. of M/s Panna Synthetics should be treated as bogus and any CENVAT Credit availed/rebate claimed by any body on the strength of such invoices should be treated as improper. I also find that ample opportunities were given to the respondent to come up with all the documentary invoices. However, everybody failed to do so and th .....

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s, etc. so as to prove that the invoices were accompanied with the goods and thereby eligible for availment of credit. On the contrary, I find that the adjudicating authority has dropped the proceeding only on the basis of not being sanctioned the rebate claim either to M/s BTIPL or to M/s Shuruti Exports. Thus, the balance of convenience is in favour of the Revenue. 22. The case laws cited by the respondent are of no help to them as it is seen that either the monthly returns are duly assessed b .....

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