TMI Blog2017 (8) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... that Section, which the appellant meet as they issued invoices without delivery of goods. Request for cross-examination denied - Held that: - I find that when the appellant failed to participate in the original proceedings, despite several opportunities were granted to them, it reflects that the appellant are following dilatory tactics to deprive the Revenue from recovery of its legitimate dues. Hence, the request is rejected. Appeal dismissed - decided against appellant. - Appeal No. E/609/2010 - Final Order No. 61496/2017 - Dated:- 11-8-2017 - Mr. Devender Singh, Member (Technical) None for the Appellant Sh. Tarun Kumar, A.R. for the Respondent ORDER Per : Devender Singh None is present for the appellants. There is a letter on record received on 08.05.2017 in which the Ld. Advocate for the appellant has requested that the appeal may be decided on the basis of facts and record and submission made in the appeal memo and stated that no personal hearing is required in this case. I also find that there has been no appearance on behalf of appellant on dates of previous hearing on 09.03.2017, 30.3.2017 and 09.05.2017. 2. In view of the express request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises for which registration was granted. The Registration Certificate of the noticee was cancelled retrospectively w.e.f. 20.12.2006 vide order of Assistant Commissioner Mandi Gobindgarh No. 91/CE/AC/MGG/07-08 dt. 19.02.2008. In this order, it was held under Para 5 it is clear that the Noticee had forged the rent deed in respect of the said premises to show the possession of the same. Had the Noticee actually existed there, its records/ computer and the stock of goods, Pig Iron etc. should have been found there during verification by the local Preventive staff but during their visit nothing of this kind was found existing there. Further, their arrest by the Police on the basis of FIR No. 260 dt. 10.10.2007 under Section 465, 467 469 of the IPC and Sections 65, 66 70 of the information Technology Act and their remaining in judicial custody from 12.10.2007 to 23.11.2007 proves that they were indulging in illegal and nefarious trading activities to defraud the government exchequer. 33.2 As per provisions of Central Excise Law, registrations to Dealers are granted under Rule 9 of the Rules, subject to the conditions, safeguards and procedures as specified by notification by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rength of which the buyers had availed credit wrongly. 5. After the investigation, the registration of M/s Rohit Ispat was cancelled retrospectively w.e.f. 20.12.2006 as he had produced fake and forged rent deed of the premises. The investigation also revealed that M/s Rohit Ispat had shown sale of 126.800 MT of Pig Iron through 5 sale invoices to the appellant, who had further passed on Cenvat Credit to two manufacturers namely Punjab Engg. Works, Shergarh and M/s Hari Concast Pvt. Ltd., Nabha. 6. In their pleadings, the appellants have argued that the Department has adduced the evidences or statements about paper transactions without selling the goods. It is contended that the appellant had received the goods and further sold to the manufacturing units. I find that the Department has adduced sufficient evidence that the first stage dealer M/s Rohit Ispat had no godown, that he had taken the registration on the basis of bogus rent deed and on the trading of pig iron shown as admitted by the proprietor of the M/s Rohit Ispat were only paper transactions without any accompanying goods. 7. Evidently, there was fraud committed right from the day the dealer M/s Rohit Ispat a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponse to the conduct of the former either by words or letter. 9. Further, in the case of ICI India Limited vs. CC, Calcutta-2003 (151) ELT 336 (Tri.Del.), this Tribunal has held that fake documents is ab intio unlawful and void and action on such document cannot sanctify it or make it lawful. Such document cannot give rise to any right or benefit in law. Following the above ruling, the fake invoices issued by M/s.Rohit Ispat are inherent nullity and no credit of duty could be taken on such fake invoices. 10. The second plea of the appellant is that as duty payment on the goods was not disputed, no doubt could be raised on the ground that the invoices were raised by the registered dealer having no godown in this regard, the appellants have relied on the judgment of Hon ble Punjab and Haryana High Court in the case of CCE, Jalandhar Vs. J.C.T. Limited 2009 (234) ELT 47 (P H)., I find that the facts are completely different in the said case in that there was no allegation of fraud or bogus rent deed to obtain a registration. The dealer was simply un-registered. In the present case, the dealer had actually registered and thereafter it was found that the registration was taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of that Section, which the appellant meet as they issued invoices without delivery of goods. The appellants have further contended that it took 10 months for the Department to unearth fake and bogus documents, so how an innocent dealer would have known such a thing. I agree with Ld. Commissioner that it is not relevant whether the Department took ten months as it needed investigation. The appellant clearly failed in their obligations by accepting invoices without receipt of any goods. It is also supported by the fact that two buyers M/s.Punjab Engineering Works reversed the Cenvat credit of ₹ 53,682/- along with interest of ₹ 4,210/-. The other unit was closed since December, 2007. 11. The appellant have also requested for cross examination of the Superintendent, Inspector and others who had verified the godown of M/s.Rohit Ispat. The same request was made by the appellant to the adjudicating authority Personal hearing was given to them by the adjudicating authority on several occasions but they did not appear before him. I find that when the appellant failed to participate in the original proceedings, despite several opportunities were granted to them, it reflects t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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