TMI Blog2022 (12) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... as dismissed as withdrawn. In the present appeals as regard the appellant Shri Bablubhai Abdulbhai Khan it was found that this appellant is the Proprietor of M/s. Palghar Golden Roadlines with effect from March 2007 before that his father Late Shri Matiullah was the Proprietor of M/s. Palghar Golden Road Lines. However, the appellant was authorized for all the activities on behalf of Palghar Golden Road Lines and his statement dated 30.08.2007 was recorded wherein he has admitted regarding issuance of blanks LRs. Therefore, he was directly involved in the overall offence of facilitating wrong availment of credit to M/s. Shree Ram Tubes Pvt Ltd. For imposition of penalty under Rule 26 the status of the person is not relevant whereas if an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Palghar Golden Road Lines - This appellant is the proprietor of the transport company and the allegation on this appellant is that he facilitated clandestine clearance of goods in the guise of job work challan. He has provided three blank LRs to M/s. Dhaval showing transportation of goods against the job work challan issued by the M/s. Dhaval Industries. Therefore, the appellant had allegedly facilitated M/s. Shree Ram Tubes to evade the duty of Rs.4,35,079/- therefore penalty of Rs.90,000/- was imposed on the appellant under Rule 26 of Central Excise Rules, 2002. (2) Nissan Copper Ltd - On this appellant the penalty was imposed under Rule 26 on the allegation that they have issued job work challan and cenvatable invoice for passing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s expired in March, 2007 whereas the period involved in this case is June, 2006. Therefore, SCN ought not to have been issued to the present appellant Shri Bablubhai Abdulbhai Khan. Consequently, there is no question of proposing or imposing penalty under Rule 26 of Central Excise Rules,2002 3. Shri J. A Patel, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order which are related to the present appellant. 4. I have carefully considered the submission made by both sides and perused the records. The penalties on the present appellants were imposed under Rule 26 of the Central Excise Rules, 2002 for the different role for the charge of abating the fraudulent availment of cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tner of Bhadra Transport their roles are interlinked. Though it was shown that M/s. Nissan Copper have imported copper melting scrap, ingots, wire rods etc. purchased on high sea sale basis but the goods were not brought to their factory, instead they sold such inputs to various buyers situated at Bhiwandi, Pune etc. Investigation also revealed that M/s. Nissan Copper shown the purchase of several consignment of re-melted copper ingots / wire rods from importer of Delhi which cleared from ICD Tuglaqhabad and availed cenvat credit on the strength of bills of entry. It was shown to have sent some of such consignment to M/s. Shree Ram Tubes Pvt Ltd for job work as well as issued cenvatable invoices to Shree Ram Tubes Pvt Ltd for sale of such i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat he was the proprietor of Riddhi-Siddhi Roadways, Ghaziabad as per his statement dated 02.08.2007.He admitted that one LR for transportation of re-melted copper ingots and copper wires was issued showing the clearance by D.V Bakshi. They issued LRs but without transportation of goods. Thus, fake LR was issued by Shri Rampratap Mahadevprasad Sharma. Thus, he aided and abated in fraudulent availment of cenvat credit to M/s. Shree Ram Tubes Pvt Ltd. 4.5 Regarding the appeal of Shri Satish B Agarwal, Partner of Time and Space Haulers, New Delhi. I find that Shri Agarwal in his statement dated 24.08.2007 in the capacity of partner of M/s Time Space Hauler stated that 4 bogus LRs were issued by his employees working in Mumbai without tran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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