TMI Blog2023 (2) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants. Accordingly, these appeals are allowed by way of remand. The impugned order is set aside. The Adjudicating Authority is directed to record the service of show cause notice and thereafter, proceed to re-adjudicate the matter in accordance with law, after giving adequate opportunity of hearing to the appellants. Appeal allowed by way of remand. - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Manmohan Gupta, Advocate for the appellants. Ms. Tamanna Alam, Authorised Representative for the respondent. ORDER The issue in these appeals is whether penalty has been rightly imposed on the appellant firm and the other appellant, being the partner of the firm. 2. The brief facts are that appellant - Rajdhani Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal Engines Private Ltd. Foundry Division, Bhiwadi. Thus, the appellant have contravened the provisions of Rule 4(1) read with 3(1) of CCR, 2004 and thus, appears to be liable for penalty under Rule 25 of CER 2002. Show cause notice was issued invoking the extended period of limitation to M/s. Continental Engines proposing to disallow cenvat credit of Rs.56,017/-, being alleged bogus credit received from these appellants along with penalty. These appellants were made the co-noticees with proposal to impose penalty. The show cause notice was adjudicated vide order-inoriginal dated 17th June, 2019. M/s. Continental Engines had filed reply and contested the show cause notice. These noticees/appellants did not file any reply to the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Commercial) of M/s. Continental Engines Pvt. Ltd., in his statement has categorically mentioned that they have received the goods physically in all cases. Revenue erred in relying heavily upon the statements of Shri Satender Singh, Authorised Signatory of M/s. Star Delta, Shri Yogesh Singh, Authorised Signatory of M/s. Star Delta and Shri Pawan Gupta, Director of M/s. Star Delta. Further, submits that these statements relied upon by the Revenue are of generic nature and not inculpatory. The statements are in the nature of third-party evidence. Such third-party statements are not substantial evidence in absence of corroboration. Further, there is no allegation made out by the Department that M/s. Continental Engines, Bhiwari managed to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the duty has escaped due to the conscious wrongdoing, the proviso to section 11 is rightly invoked. As regards the contention that where penalty is imposed on the firm, penalty on the partner is not maintainable, it is observed that Mr.Amit Rastogi was involved in day-to-day working/functioning of the firm, was having complete knowledge of the affairs of wrongdoing, accordingly, the plea is rejected. 7. Being aggrieved these Appellants are before this Tribunal. The ld. Counsel, inter alia, urges that during the relevant period under dispute, M/s. Start Delta Exim was in existence and duly registered with the Department. The Authorised Signatory /Director of M/s. Star Delta in the statements have categorically stated that that Star De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 75 (T-Delhi) (3) G.S. Alloy Castings Ltd.-2016(331) ELT 310(T-Bang.) (4) Classic Strips Ltd.-2016(339) ELT 144 (Tbl.-Mumbai) (5) Ajay Industrial Corporation -2009(237)ELT 175 (Tbl.- Delhi). (6) Commissioner of Central Excise, Customs Service Tax Vs. Juhi Alloys Ltd. 2014 (302) ELT 487 (All.). 9. It is also urged that imposition of separate penalty is not justified both on the firm and the partner. Reliance is placed on the following rulings:- (i) Vinod Kumar Gupta Vs. CCE-2013(287)ELT 54 (P H) (ii) CCE, Bhopal Vs.Davo Laboratories-2017(358)ELT 271 (Tribunal-Delhi). (iii) Water Co. Vs. CCE, Chennai-II -2017(356) ELT 446 (Tribunal-Chennai). 10. Opposing the appeals, the ld. Authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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