9911796707
TMI Blog2013 (11) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No. 57818-57819 of 2013 (SM) - Stay Order No. 59176-59177/2013 - Dated:- 6-9-2013 - Shri Rakesh Kumar, J. For the Appellant: Shri A.L. Malhotra, Advocate For the Respondent: Shri Davinder Singh, Authorized Representative (Jt. CDR) ORDER Per. Rakesh Kumar :- M/s Dynatech Control Pvt. Ltd. (the appellant company) are manufacturers of component parts of air conditioners and other electrical appliances. Shri Manoj Vij is their Managing Director. The allegation against the appellant is that they took Cenvat credit of Rs. 2,36,986/- on the basis of the invoices regarding GP sheets issued by M/s Kanika Strips Pvt. Ltd., a registered d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied to the appellant, that no credibility can be attached to the statement of Shri Rakesh Bansal, that appellant have actually received the material under the invoices on the basis of which the Cenvat credit, in question, had been taken and payment had been made for that material by cheque, that in view of this, the impugned order confirming the Cenvat credit demand and imposing penalty on the appellant and as well as on its Director, is not sustainable, that the appellant have a strong prima facie case in their favour and, hence, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed during the pendency of the appeal. 4. Shri Davinder Singh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned the name of the supplier and also the RG-23D register entry number. The departments case against the appellant is based on two statements dated 12/10/07 and 30/10/07 of Shri Rakesh Bansal, Director of M/s Kanika Strips wherein Shri Bansal had stated that the goods mentioned against entry No. 11 to 43, 47 to 93, 97 to 101, 108 to 120, 122, 129, 130, 137, 204, 207 to 209, 218 to 288, 289 to 292, 308, 313 to 316, 320 to 323, 344 to 347, 351 to 360, 368 to 376 and 405 to 415 in RG-23D register are bogus receipt entries against which no goods had been received and in respect of goods covered by these entries only cenvatable invoices/bills had been issued for passing on the Cenvat credit without supply of any goods. Prima facie, I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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