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TMI Blog2014 (7) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... has been brought out that capacity of HR-55-0076 was 4 MT but they have shown transportation by that vehicle were of 10MT, 18MT, 20MT same is the case with HR 55 H 7767. Further there is no substance in the contention of dealers that they cannot be held responsible for illegal activities of their employees. They could not escape consequences. Similarly employee can also not escape responsibility on the plea that they are mere employee as illegality in paper transactions could not be completed without their active involvement. This is not a case for waiver of pre-deposit of penalty - stay granted partly. - E/58814,58822,58823,58824,58825,58815,58830,58831,58832,58833, 58816,58826,58827,58828,58829,58817,58818,58819,58820,58821/2013 - STAY O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/58815/2013 Jagruti Resin Pvt Ltd (JRPL) First stage dealer Rs.1,95,970/- 2 E/58830/2013 Arvind K Joshi CEO of JRPL Rs.60,000/- 3 E/58831/2013 Shree Sai International Second stage dealer Rs.1,95,970/- 4 E/58832/2013 Awadh Pratap Naryan Singh Authorized representative of SSI Rs.60,000/- 5 E/58833/2013 Jitender Kumar Authorized representative of JRPL Rs.48,993/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Authorized representative of JRPL Rs.20,000/- 4 E/58820/2013 Awadh Pratap Naryan Singh Authorized representative of SSI Rs.20,000/- 5 E/58821/2013 Shree Sai International Second Stage dealer Rs.53,094/- 2. Above appeallants have come to Tribunal with Stay applications for staying the order passed by Commissioner (Appeals) vide her Order-in-Appeal No.46-50/CE/Appeal/DLH-IV/2013 dated 17.4.2013 wherein Orders-in-Original No.16/AC/Demand/Div-V/12-B were upheld. Adjudicating Authority has confirmed the duty against M/s Astro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng such voluntary statements were confronted with the statements which had been tendered by various other persons during the conduct of the detailed investigations. Details of such investigations are contained in the show cause notice, Order-in-Original and the Order-in-Appeal clearly manifesting that Central Excise agencies have made painstaking efforts to bring out the role of each individual player. 5. Heard both side for consideration of grant of stay applications. Both sides argued their cases and reiterated their respective stands on the issue. Appellants have contended that foolproof case is not made for proving non-transportation and thus proving allegation of paper transaction. They further contended that they cannot be hold res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers/owners of the vehicles, but they never verified the vehicle numbers, especially when the said vehicles stand entered in their statutory records. Thus, it clearly proves that there was no movement of any vehicle and only paper transactions were conducted without supplying any goods alongwith the said cenvatable invoices and the above plea of the appellants was nothing but only an afterthought just to hide their misdeeds. 7. Elaborate investigations have clearly manifested manipulation and fraudulent activities in support of non-transport of Cenvatable material. It has been brought out that capacity of HR-55-0076 was 4 MT but they have shown transportation by that vehicle were of 10MT, 18MT, 20MT same is the case with HR 55 H 7767. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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