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2017 (7) TMI 385 - AT - Central ExcisePenalty - duty paying invoices - the allegation against the appellant is that Shri Vishal Arora is arranging cenvatable invoices without the goods from M/s. Aarcee Ispat Udyog Limited for Shri Pawan Goyal, a commission agent and supplied the goods to the buyers - Held that - in the case of M/s. Aarcee Ispat Udyog Limited the charge of issue of cenvatable invoices without supply of goods has been exonerated and penalty has been dropped by Commissioner (Appeals) itself. In that circumstance, charge against the appellant is not sustainable - penalty set aside - appeal allowed - decided in favor of appellant.
Issues: Imposition of penalty on the appellant.
Analysis: The appellant challenged an order imposing a penalty. The impugned order confirmed the penalty imposed by the Commissioner (Appeals). The case involved the appellant, a Commission Agent, dealing with goods supplied by various parties. The appellant, Shri Vishal Arora, was penalized based on certain entries in hand-written diaries recovered during a search. The appellant argued that since charges against M/s. Aarcee Ispat Udyog Limited were dropped by the Commissioner (Appeals), the penalty on him was not justified. Additionally, the appellant highlighted that in a related case involving M/s. Shri Radha Krishna Industries, the matter was remanded back for fresh adjudication, indicating lack of conclusive evidence against him. Upon hearing both parties, the Tribunal considered the submissions. The allegation against the appellant was that he arranged cenvatable invoices without goods from M/s. Aarcee Ispat Udyog Limited for another party. However, since the charges against M/s. Aarcee Ispat Udyog Limited were dropped, the Tribunal found the allegation against the appellant unsustainable. The Tribunal noted that the appellant's involvement in arranging invoices without goods was not proven, leading to the setting aside of the penalty imposed on Shri Vishal Arora. Consequently, the appeal was allowed, and the penalty was revoked.
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