9911796707
TMI Blog2018 (7) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding some Kaccha Slips. Entries made in the Kaccha Slips led the Revenue to believe that the appellant has clandestinely removed PVC Resins, a raw-material, on which they have availed the Cenvat credit. Accordingly, after making further investigations, proceedings were initiated against them by way of issuance of a Show Cause Notice dated 15/12/2005 proposing to recover the Cenvat credit of Rs. 4,10,601/-. The same resulted in passing of an order by the Original Adjudicating Authority confirming the demand and imposing penalties on both the appellants. The said order was upheld by Commissioner (Appeals) and on further appeal before Tribunal the matter was remanded to Commissioner (Appeals). The present impugned order stands passed by Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the statement of the Director of the Company - Shri Naresh Guleria, wherein he clearly deposed that such entries reflected to the movement of the goods from one section of the factory to the production floor. Similarly, The statement of the driver is a broad statement indicating that he had transported the appellant's goods but without any details as to which party the said goods were transported and who paid for freights, etc. As regards, the statement of the representatives' buyers, the same are to the effect that they have availed the Cenvat credit on the basis of the invoices issued by the appellant without any corresponding receipt of the raw-material. Ld. Advocate submits that the above statements of the buyers itself demolishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material has gone to. It is also seen that the separate proceedings as regards the availment of Cenvat credit without invoices was the subject matter of the Tribunal's decision against the assessee and vide Final Order No. A/50465-50481/2018-EX[DB] dated 02/02/2018, wherein the denial of Cenvat credit was set aside. As regards the driver's submission, the appellants have strongly assailed the same by submitting that apart from deposing that the appellant's goods were transported on two occasions, there are no further details as regards the identity of the goods, the disclosure of the destination, etc. in which case the said statement cannot be held to be admissible evidence. Apart from that I also note that the appellant have admittedly re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
