9911796707
TMI Blog2010 (5) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to cenvat credit availed on the basis of fraudulent Central Excise Invoices, by following the principles of natural justice. The impugned orders are modified to this extent, revision application is disposed off in terms of above. - 195/463-464/2007-RA-CX - 858-859/2010-CX, - Dated:- 18-5-2010 - Shri D.P. Singh, J. Shri C. Saravanan, Advocate, for the Assessee. [Order]. This revision application is filed by M/s. Tirupur Sri Senthil Cotton Mills Ltd., Tirupur against the order-in-appeal No. 52-53/2007-CX., dated 21-8-07 passed by the Commissioner (Appeals) Customs Central Excise, Coimbatore. 2. Brief facts of the cases are that the applicant after utilizing Cenvat credit for the payment of duty, exported the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned orders-in-appeal, the applicant M/s. Tirupur Sri Senthil Cotton Mills Ltd., Tirupur has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 By the impugned order, the Commissioner of Central Excise (Appeals) has rejected the applicant s rebate claim of Rs. 58,08,145 covered by two claims on the ground that credit was taken on the strength of fraudulent documents and therefore cannot be used for payment of duty on which rebate was claimed. The applicant denies the ground on which the claim was rejected. 4.2 The Commissioner (Appeals) has also stated that the responsibility vested with the applicant under the provisions of Cenvat Credit Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also imposed penalty. The Commissioner (Appeals) thereafter rejected the applicant s appeal for non-compliance and dismissed the same, vide common order in Nos. 83,84/06-CEX., dated 1-8-06. The applicant and its Managing Director being aggrieved by the said order, it having been passed without following the principle of natural justice filed W.P. No. 36644/06 and obtained an order of interim stay of order-in-appeal Nos. 83, 84/06 dated 1-8-06. Since the officers of the Excise Department were proceeding with the recovery, the applicant also filed W.P. No. 36643/2006 against the Commissioner order-in-appeal No. 2/2006 dated 27-6-06 wherein also an interim order was obtained on 10-10-06. The said order was extended until further orders by or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be denied. Copies of quarterly returns filed by the dealer who supplied the stock of input are filed as Exhibit-F to this written submission. However, the returns have been brushed aside in the parallel proceedings under Rule 12 14 of Cenvat Credit Rules, 2002 and 2004 read with Section 11A of the Act which are now subject matter W.Ps. 4.7 Sub-rule (6) to Rule 9 of Cenvat Credit Rules, 2004 contemplates that the burden of proof regarding the admissibility of the Cenvat credit shall lie upon the person taking such credit. We have adequately discharged the burden of proof as credit was availed on the strength of documents referred in Rule 9(1)(a)(iv) of Cenvat Credit Rules, 2002 2004 and after due verification. Therefore, credit avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on 4-2-10 at Camp Office, Chennai on behalf of the applicant who reiterated the grounds of revision application. 6. Government has carefully gone through the relevant case records and perused the impugned order-in-original and order-in-appeal. 7. From the perusal of records, Government observed that the applicant has exported the goods under claim of rebate. On scrutiny of the claims, it was found that they have taken Cenvat credit on the basis of fake invoices. On investigation, it was found that their grey fabrics supplier M/s. Raj Traders, Surat was non-existent and applicant has taken Cenvat credit on the fake/bogus invoices issued by this non-existent supplier, without ever receiving the inputs (grey fabrics) into their factory. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
