TMI Blog2022 (10) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty. Therefore, the involvement of the director is clearly established. It is clear that the appellant was directly involved in evasion of huge amount of excise duty and fraudulent availment of Cenvat Credit. Therefore, there are no infirmity in the finding given by the Adjudicating Authority - the penalty imposed upon the appellant is upheld - appeal dismissed. - Excise Appeal No. 1305 of 2011 - A/11267/2022 - Dated:- 20-10-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) None appeared for the Appellant Shri Kalpesh P Shah, Authorised Representative for the Respondent ORDER The brief facts of the case are that the present appellant is the Director of M/s Bilpower Limited. There is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 409 (Tri-Del) - CCE, Kanpur Vs. P P Polyplasts P Ltd 2017 (351) ELT 33 (All) Dhruv Ruia Vs CCE, Kanpur 2015 (328) ELT 453 (Tri-Del)-NR Sponge P Ltd Vs. CCE.Raipur 2014 (313) ELT 589 (Tri-Del) - Mgm Tools P Ltd Vs. CCE. Indore 2013 (289) ELT 266 (Bom) - Hansa Gosalia Vs. CCE, Thane-II 4. We have carefully considered the submissions made by both the sides and perused the records. We find that as regard the demand of fraudulent Cenvat Credit of Rs. 18 Crores and evasion of Excise Duty for Rs. 94,99,291/- the same stand confirmed as the impugned order is in operation. As regard the appellant s case, we find that the appellant being a Director of the Company involved in the entire Modus Operandi of fraudulent availment of cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of taking CENVAT Credit without receipts of inputs specified in the documents and also those of clearance of finished goods without payment of Central Excise duty. Shri RK Choudhary had devised well orchestrated plan to defraud Central exchequer by way of fraudulent availment of CENVAT Credit and removal of goods without payment of Central Excise duty hold him liable for penalty under Rule 26 of the Central Excise Rule, 2002. From the above finding, it is clear that the appellant was directly involved in evasion of huge amount of excise duty and fraudulent availment of Cenvat Credit. Therefore, we do not find any infirmity in the finding given by the Adjudicating Authority. 5. Accordingly, the penalty imposed upon the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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