2013 (10) TMI 612

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..... to be gone into detail as both the lower authorities have recorded the finding that there is confessional statements of the persons - they have only received the documents for availment of cenvat credit - the entire findings are incorrect as they had produced the invoices which indicate the payment of VAT and in some situations, payment of GTA by the appellant was also brought to the notice, whic .....

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..... as duty, interest thereof and equivalent amount of penalty imposed on the main appellant and personal penalties of Rs. 50,000/- on Shri Sarwan Ram Rewar and Rs. 2,50,000/- on Shri Surendra Arya. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority as duty liability on the shortages found of inputs as well as finished goods and ine .....

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..... Shri Surendra Arya who have stated that they have only received the documents for availment of cenvat credit. It is the case of the learned counsel that the entire findings are incorrect as they had produced the invoices which indicate the payment of VAT and in some situations, payment of GTA by the appellant was also brought to the notice, which was not considered. In our view, all these issues .....

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