9911796707
TMI Blog2010 (10) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. ORDER The appellants have filed the appeals against the order of imposition of penalty on them under Section 11AC of the Central Excise Act, 1944. 2. The brief facts of the case are that on the intelligence received by the Commissioner of Central Excise, Delhi that M/s. Ganpati Trade Link had been issuing fake cenvatable invoices to various manufacturers to avail ina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before this Tribunal. 3. The learned advocate for the appellants submitted that the appellants have availed the Cenvat credit on duty paid invoices along with goods and they are not aware that the invoices were issued by M/s. Ganpati Trade Link. Infact, they have received the goods through SMW/FE on which they have discharged their duty liability and taken the credit in their Cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit wrongly availed by them with interest. It is clear cut case of fraud, hence the appellants are liable for reversal of credit alongwith interest. He also relied on the decision of the Supreme Court in the case of Commissioner of Customs v. Candid Enterprises reported in 2001 (130) E.L.T. 404 (S.C.) wherein the Apex Court has held that in case of fraud, when it is proved by persons involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the appellants along with the duty paid invoices. In that situation, I hold that the appellants have taken proper care while receiving the goods in their factory to avail the credit correctly by mentioning the documents which were given to them at the time of receipt of the goods. In that circumstances, no fraud, collusion etc. can be levied by the department and hence penalty on the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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