9911796707
TMI Blog2023 (12) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri R.K. Hasija and Shri Shivang Puri, Advocates for Appellant No. 1 Shri Sudeep Singh Bhangoo, Advocate for Appellant No. 2, 3 & 11 Shri Sumeet Jain, Advocate for Appellant No. 9 Shri Aman Garg, Advocate for Appellant No. 10 Shri Rajeev Gupta, Shri Pawan Kumar and Shri Narinder Singh, Authorised Representatives for the Respondent ORDER The present set of appeals has been filed by various appellants challenging the impugned order No.09/LDH/2011 dated 31.03.2011 and claimed to have been communicated on 09.05.2011. On initiating an investigation into M/s Cannon Industries Private Limited; on searching various premises and on recording statements of various persons, Revenue concluded that M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or issuing only invoice without supply of goods is made punishable by insertion of sub-Rule 2 of Rule 26 of Central Excise Rules, 2002 w.e.f. 01.03.2017, the Department chose to impose the penalty retrospectively i.e. for the period before 01.03.2017. They further submit that the appellants have proved their bona fide by producing the documents showing sale of goods and their transport thereof. Penalty cannot be imposed on suppliers for any fraudulent activity on the part of the receiver; moreover, a company or a firm cannot be penalized under Rule 26. They rely on the following cases: * CCE Vs Mini Steel Traders - 2014 (309) ELT 404 (P&H). * Vee Kay Enterprises - 2011 (266) ELT 436 (P&H). * CCE Vs Asim Enterprises - 2015 (328) ELT 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough various provisions of SVLDR Scheme and submits that filing of a declaration is mandatory; CBIC clarified in the FAQs released after the Scheme was declared that the co-noticees can avail the Scheme by filing a declaration. In cases where the appellants have not filed any declaration contemplated under Section 125 of the Finance Act, 2019, the benefit of the Scheme cannot be claimed. 6. Coming to the merits of the case, he submits that a watertight case has been made against the appellants after conducting verification at the ICC Check Post and Department came to the conclusion that no goods were supplied by the appellants. He submits, quoting from various paras of the impugned order that the involvement of M/s Swastik Trading Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 124 (Tri. Del.) and 2009 (247) ELT 27 (P&H). * Siemens Ltd. (formerly known as M/s Morgan Construction Co. Pvt. Ltd.), Mr. Sunil Chellani - 2023 (5) TMI 377- CESTAT-Mumbai dated 06.03.2023. * Dinesh Kanoria - 2022 (12) TMI 1408 - CESTAT Mumbai dated 20.12.2022. * Shakil Zakaria Memon - 2023 (11) TMI 6 - CESTAT AHMEDABAD. * Shri V.K. Aggarwal & Shri J.K. Aggarwal - 2023 (9) TMI 178 - CESTAT NEW DELHI. * Shri B.V. Kshatriya - 2023 (5) TMI 858- CESTAT Mumbai dated 11.01.2023. * Sri Sasthi Charan Banerjee - Final Order No.75578/2022 dated 14.12.2022. * Manjeet Kaur Bansal - 2022 (56) GSTL 295 (Tri. Del.) 7. Heard both sides and perused the records of the case. The case of the Department is that the appellants have not made the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rising out of such notice which is pending as on the 30th day of June, 2019, and if the amount of duty is, - (i) rupees fifty lakhs or less, then, seventy per cent. of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent. of the tax dues; (b) where the tax dues are relatable to a show cause notice for late fee or penalty only, and the amount of duty in the said notice has been paid or is nil, then, the entire amount of late fee or penalty; ---- 10. It is clear from the provision of Section 124 that the applicants are eligible for relief of entire penalty or late fee. Now the question arises as to whether the immunity or relief is automatic or is consequent upon the declaration required to be filed by the assessees. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods have been found entered on the Punjab ICC Check Post, but M/s CIPL neither had any manufacturing facility as discussed above nor had they got manufactured any finished goods out of these inputs from outside on job-work basis; thus, it is clear that M/s CIPL had availed fraudulent CENVAT credit on the said yarn and the same is recoverable from them. Though, no positive act of connivance was evidenced by the above appellants, Commissioner goes on to impose penalty on the appellants. We are of the considered opinion that such an order passed without appreciation of the facts and law cannot be sustained. On going through the records of the case, it is seen that no investigation at the end of the transporter/ truck drivers has taken place t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
