TMI Blog2022 (6) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... MESH M SHAH VERSUS C.C.E. S.T. -SURAT-I, II, RAJKOT, AHMEDABAD-III [ 2019 (1) TMI 1162 - CESTAT AHMEDABAD ] that the M/s Shah Foils Ltd. passed on the fraudulent credit by issuing invoices without supply of the goods. The said charge was set aside by this tribunal and the same was upheld upto the Hon ble Supreme Court. Thus this tribunal in the case of M/s. Shah Foils Ltd. has held that the contention of the revenue is not sustainable regarding charge of issuance of invoices without actual clearance of goods. On this basis only present appellant were imposed penalty under Rule 26. Since, the tribunal in the above decision clearly held that the goods have been supplied along with invoices. The charges against the present appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plast Industries Ltd., entire transaction have been done following the procedure under Rule 4(5) (a) and under cover of challans. Therefore, there cannot be any charge of abetment on M/s Shri Ram Steels for any alleged fraudulent availment of credit by the M/s Bluplast Industries Ltd. Therefore, as regard Shri Atul Madhavji Parekh, he submits that this appellant has acted as broker for supply of goods by M/s Shah Foils Ltd. to M/s Bluplast Industries Ltd. He further submits that the present cases are directly connected to the case of M/s.Shah Foils Ltd. upon which there was an allegation that M/s. Shah Foils Ltd. has issued invoices without supply of goods to M/s Bluplast Industries Ltd and others. A show Cause Notice was issued to M/s Shah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said charge was set aside by this tribunal and the same was upheld upto the Hon ble Supreme Court. On this particular issue in this tribunal in the case of M/s Shah Foils Ltd. 2019 (1) TMI 1162-CESTAT AHMEDABAD given the following observation: 23. The demand has also been made against Appellant on the ground that they issued invoices without delivery of goods, the statement of Shri Pravin Vasant Mehta of M/s Jigar Plast was recorded on 13.12.2013 wherein he has stated that sale invoices of the Appellant without delivery of goods has been reversed. However we find that Shri Pravin Mehta has nowhere stated that they have purchased goods from M/s SFL. He has stated that all the goods were procured by M/s Jigar Plast through broker Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brokers from Vasai godown by M/s SFPL and the Appellants had no role to play in such delivery of good. There is no evidence at the Appellant s end that they issued any invoice without delivery of goods. We therefore found that the contention of the revenue that the Appellant issued invoice without actual clearance of goods is not sustainable. From the above observation of this tribunal in the case of M/s. Shah Foils Ltd. it was held that the contention of the revenue is not sustainable regarding charge of issuance of invoices without actual clearance of goods. On this basis only present appellant were imposed penalty under Rule 26. Since, the tribunal in the above decision clearly held that the goods have been supplied along with invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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