TMI Blog2017 (5) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... iot of evidence to establish that the appellants indulged in fraudulent availment of CENVAT credit - reliance was placed in the case of M/s Akshay LPG Valves, V.K. Janaki Ram, M/s Jagadamba Engineering (P) Ltd., V.K. Janaki Ram Versus The Commissioner C & C.E, Hyderabad [2016 (6) TMI 762 - CESTAT HYDERABAD] - appeal allowed - decided in favor of appellant. - E/1264 & 1265/2011 - A/30511-30512/2017 - Dated:- 3-4-2017 - Ms. Sulekha Beevi., C.S. Member (Judicial) Sh. Y. Sreenivasa Reddy, Advocate for the Appellant Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent [Order per: Sulekha Beevi, C.S.] 1. The appellants are manufacturers of LPG Valves. Upon certain investigation carried out by the officers of DGCEI, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has not been made party to these proceedings. The appellants have actually received the inputs imported. The Lorry receipts, weighment slips and also the relevant RG-23 part-I records maintained in the factory of the appellant would establish that appellant has received the goods into the factory. The Department has put forward the case mainly relying upon the statements of Sh. V.K. Janaki Ram who is the Managing Partner of the appellant firm. The said statement was recorded under duress and he has retracted the same during the cross examination. He stated that, he was made to sign in a computer typed statement by physical torture of his son after removing his clothes. The other statement relied upon in that of Sh. Satish Agarwal who is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry. That the said statement were retracted by him only at the time of cross examination. It was argued by the Ld. AR, that in the case of fraudulent availment of credit it is not possible to establish the case with mathematical precision. That the authorities below have rightly upheld the demand, interest and penalty. 4. I have heard the submissions made before me. As rightly pointed out by the Ld. Counsel for appellant the main evidence relied upon by the Department to issue the Show Cause Notice are statements recorded during the investigation. The statements of V.K. Janaki Ram who is the appellant herein, has been retracted during the cross examination. He has stated that he was made to sign computer typed statement under duress. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been retracted there has to be some other evidence to conclude that the goods were not actually received. Whereas, the statutory records, weighment slips, job work challans, production register all stand in favour of the appellants. These documentary evidence do prevail over the retracted confessional statements. 10. The learned counsel for appellant drew support from the decision rendered by Hon ble High Court of Gujarat in CCE, Ahmedabad Vs. Tejal Dyestuff Industries 2009 (234) ELT 242(Guj) and argued that in the absence of corroborative evidence, credit cannot be denied based on Confessional statements. In Commissioner Vs. Motabhai Iron Steel Industries 2017-IL-1617-CH-AHM.CX. The Hon ble High Court observed that when the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
