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TMI Blog2013 (5) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant had played fraud in preparing documents. The consignments weighing 35 mt. tonnes were shown to be transported on vehicles, which was found to be three wheelers; and consignment of 28.148 mt. tonnes was found to be transported by vehicle, which was found to be a scooter. - stay order of tribunal is not erroneous - decided against the assessee. - Central Excise Appeal Defective No. -17 of 2012 - - - Dated:- 9-2-2013 - Sunil Ambwani And Manoj Misra,JJ. For the Petitioner : Vijaya Prakash For the Respondent : S. P. Kesarwani, Sr. S. C. ORDER 1. We have heard Sri Vijay Prakash, for the appellant, Sri B.K.S. Raghuvanshi represents for the Central Excise Department and learned Standing Counsel for the State. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided by a Division Bench of this Court in which it was observed that some of the non-relied documents were given subsequent to the orders passed by the Commissioner, the High Court could interfere with the order, and issued a direction to make available the copies of the data recovered from seized computers, to the petitioner, for submitting his defence. 6. The findings on supply of documents and modus operandi of the petitioner recorded by the Customs, Central Excise Service Tax Commissioiner, Ghaziabad in paragraph Nos. 6.2, 6.4, 6.8, 6.10, 6.11, 6.12 and 6.13 are quoted below:- "6.2. The SCN was issued on 06.05.2010 requiring JDFL to submit the reply within one month's time. However, even after expiry of more than 6 months, no pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sufficient opportunity has already been granted in the interest of natural justice which has deliberately been avoided by the party. I am therefore, proceeding to decide the case on merits on the basis of evidences on record. 6.4 During physical verification of the stock of finished goods and raw materials shortage of 17.969 M.T of finished goods valued at Rs. 38,09,428.00 involving Central excise duty amounting to Rs. 67,27,793.00, was detected by the officers which was duly accepted by Shri Mahesh Singh, Managing Director and he debited an amount of Rs. 6,27,793.00 (Rs. 6,09,508.00 as BED + Rs. 12,190.00 Ed. Cess + Rs. 6,095.00 as Secondary Higher Ed. Cess) against the aforesaid shortages voluntarily, vide RG 23A Pt-II entry No. 107 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 and rest amount of Rs. 40820.00 has been shown as credit against M/s SSSPL. On perusal of Bank Statement of a/c No. 00800200000800 of M/s SSSPL Chhapraula procured from the concerned Bank for the period from 13.08.07 to 22.02.10, it is revealed that only an amount of Rs. 58,40,053.00 was credited in their bank account against the payment made by M/s JDFL to M/s SSSPL Chhapraula. On being asked, JDFL submitted the statement of their bank a/c no. 1149261010113 (old No. ODCC 10113) maintained in Canara Bank, Maliwara Ghaziabad for the period from 01.04.07 to 02.01.09 and a/c No. 628605005117 maintained in ICICI Bank, Patel Nagar-III Ghaziabad for the period from 01.10.07 to 29.11.07. On scrutiny of these bank statement it is observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter. 6.13 The above facts clearly indicate that a quantity of 270.322 MT SS Coils were neither purchased nor entered the factory premises of JDFL. The firm SSSPL, Chhapraula was floated to supply fraudulent documents to JDFL on the strenght of which they availed cenvat credit amounting to Rs. 79,29,442.00 (Rs. 76,98,487.00 BED + Rs. 153970.00 Ed Cess + Rs 76,985.00). Shri Sanjay Kumar, said Manager of SSSPL was actually the man of JDFL. On the modus operandi being detedted the said firm was closed Shri Sanjay Kumar started working with JDFL. It was a well planned act to defraud the Government exchequer and JDFL are liable for severe penal action under the Act and rules made thereunder in addition to recovery of wrongly availed credit alon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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