9911796707
TMI Blog2014 (6) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Rule 15 or 25 also cannot be imposed. Penalty under Rule 25 CENVAT Credit Rules - Mandatory penalty under Section 11AC - Held that:- The appellant had not chosen to seek cross-examination of both the parties even though their statements were relied upon. Moreover, the appellant has also not rebutted the evidences collected by the Revenue showing that vehicles were either non-existent or transporters fictitious. That being the case, this is a very clear case of supply of invoices and goods source of which is unknown which is something which has not been investigated but learned AR contended that goods from some other source might have been supplied. In any case, what is required to be established by the Revenue is that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., statements of the proprietor of M/s. Shakthi enterprises and the fact that transporters were either to be non-existent or the vehicles were incapable of transporting the goods. 2. The learned counsel for the appellant submits that he had produced evidences such as LR, invoices to the original authority in reply to the show-cause notice and he had also supplied the goods to two manufacturers who have not been questioned and whose statements were not recorded and there is no evidence that the goods supplied have not been received by them. Such being the position, the case of the Department would not stand. Further he also submitted that duty should not be demanded since he is only a dealer. Rule 14 of CENVAT Credit Rules provides fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the appellant has also not rebutted the evidences collected by the Revenue showing that vehicles were either non-existent or transporters fictitious. That being the case, this is a very clear case of supply of invoices and goods source of which is unknown which is something which has not been investigated but learned AR contended that goods from some other source might have been supplied. In any case, what is required to be established by the Revenue is that the appellant-dealer did not receive the goods and this has been established and therefore the contravention of provisions of CENVAT Credit Rules and Central Excise Rules can be said to have been proved. Under Rule 25, penalty can be imposed for contravention of rules and also for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
