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TMI Blog2023 (3) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... e from M/s. Tarun Polymers, Daman and in respect of such materials M/s. Tarun Polymers, Daman has availed Cenvat credit of Rs. 2,91,70,642/- fraudulently. As regard, M/s. Rajguru Enterprises Pvt Ltd., the penalty was imposed on the charge that they have received bills without receipt of finished goods from M/s. Tarun Polymers, Daman. 2. Shri S. J Vyas, Shri A. Banerjee, Learned Counsels appearing on behalf of the appellants submits that the appellants have received the invoice but did not receive the goods. It was submitted that since they have not handled the goods physically they are not liable for penalty under Rule 26(1) of Central Excise Rules, 2002. As regard penalty imposed on the buyer of the goods, the submission of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ymers, Daman viz. (i) Shri Jayantilal Nahar, Proprietor of M/s Arvindkumar & Company, Goregaon (West), Mumbai: (i) Shri Kamlesh Mulani, Proprietor of M/s Saibaba Polymers, Sarangpur, Ahmedabad; (iii) Shri MahendralshwarlalSanghavi, Karta of M/s Rhythm Industries (HUF), Halol, District- Panchmahal, (iv) Shri Gautam Jain, Karta of M/s Gautam Industries, Halol, Dist- Panchmahal, (v) Shri Gautam Jain, Proprietor of M/s Vitrag Poly Pack, Halol, Dist Panchmahal, and (vi) Shri Girish Shah, Proprietor of M/s Banas Enterprise, Halol, Dist.- Panchmahal who have purchased plastic granules without cover of Central Excise Invoice are responsible for the contraventions to receive the excisable goods/Cenvatable inputs without cover of Central Excise invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Navinchandra Shah, Proprietor of M/s Aarnath Impex Bhayander, Mumbai; (ii) Smt. Asha Hemant Shah, Proprietor of M/s Kalyan Textile, Bhayandar, Mumbai; (ii) Shri ShatruMalbaSarule, Proprietor of M/s SevenStars Trading Co., Bhayander(W), Mumbai; (iv) Shri Jitendra G. Solanki, Proprietor of M/s ShreeRajguru Text, Bhayander West, Mumbai and (v) Shri Ashish Kavediya, Proprietor of M/s Jay Ambe Enterprise, Bhayandar (W). Mumbai and (vi) M/s Rajguru Enterprises Pvt. Ltd., Sarigam, Bhilad only received Central Excise invoices without actually receiving any goods which is an admitted fact. It is thus evident that all the above customers were fully involved in the said fraud. It therefore appeared that by all such acts of omission/commission done b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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