TMI Blog2023 (3) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived the bills but not received the goods covered therein. Therefore, in the above facts it is a clear case of abatement in evasion of duty on the part of the appellants. Thus, it is clear that all the appellants were indulged in abating M/s. Tarun Polymers, Daman for fraudulent availment of Cenvat credit therefore, they have made themselves liable for penalty under Rule 26(1) Cenvat credit rules 2002 - there are no infirmity in the impugned order imposing penalty under Rule 26(1) of Central Excise Rules - the impugned order to the extent it imposes penalty on the present appellants is upheld - appeal dismissed. - EXCISE Appeal No. 10360-10362, 10446-10447, 10483, 10524/2020 - Final Order No. A/10522-10528 / 2023 - Dated:- 23-3-2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 202) ELT 835 (Tri.-Del.) Commissioner of Central Ex., Ludhiana Vs. Sangrur Agro Ltd. 2010 (254) ELT 25 (P H.) 3. Shri G. Kirupanandan, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. I find that there is no dispute about the fraudulent availment of Cenvat Credit by M/s. Tarun Polymers, Daman, who has wrongly availed the Cenvat Credit of huge amount of 29170642/-. In order to avail this fraudulent Cenvat credit by M/s. Tarun Polymers, Daman, all buyers of the goods purchasing the goods without cover of invoice have clearly facilitated M/s. Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the activities of their units relating to purchase and receipts of the excisable/Cenvatable inputs ie. Plastic Granules in cash amount which has been confirmed in their respective statements. From the investigations conducted, it is an admitted fact that all were concerned in storing, receiving and purchasing of the excisable/Cenvatable inputs which they knew and had reason to believe that such goods are liable for confiscation under the Cenvat credit Rules, 2004. Thus, they were concerned in omission/commission of all such acts. Therefore, (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 Mahendralsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in concealing the purchase of the excisable goods, which they knew and had reasons to believe that such goods are liable for confiscation under the Central Excise Rules, 2002. Thus, they were concerned in omission/commission of all such acts. Therefore, (i) Shri Hemant Navinchandra Shah, Proprietor of M/s Aarnath Impex Bhayander, Mumbai; (ii) Smt. Asha Hemant Shah, Proprietor of M/s Kalyan Textile, Bhayandar, Mumbai; (iii) Shri ShatruMalbaSarule, Proprietor of M/s Seven Stars Trading Co., Bhayander(W), Mumbai; (iv) Shri Jitendra G. Solanki, Proprietor of M/s Shree Rajguru Text, Bhayander West, Mumbai (v) Shri Ashish Kavediya, Proprietor of M/s Jay Ambe Enterprise, Bhayandar (W), Mumbai and (vi) M/s Rajguru Enterprises Pvt. Ltd., Sarigam, B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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