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TMI Blog2016 (12) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal is directed against Order-in-Appeal No. RBT/124-125/2011 dt. 23.3.2011 passed by the Commissioner (Appeals-IV) Central Excise Mumbai Zone-I. 2. The fact of the case is that the appellants are engaged in processing of man-made fabrics falling under Chapter 52, 54 and 55 of Central Excise Tariff Act, 1985, having Central Excise Registration and availing Cenvat Credit facility under Cenvat Scheme. Department observed that the appellants have availed Cenvat Credit of ₹ 23,456/- on the strength of fake invoices issued by M/s. Kadri Texturisers, Surat on the fabric valued ₹ 2,84,588/-. The facts were investigated and Shri Ramesh B. Ranka, Director of the appellant company has confirmed about availing of Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing decisions: (i) Commissioner of C.Ex., Bangalore-I Vs. Bhuwalka Alloys Pvt. Ltd. 2012 (281) E.L.T. 213 (Kar.) (ii) Prayagraj Dyeing Printing Mills Pvt. Ltd. Vs. Union of India 2013 (290) E.L.T.61 (Guj.) (iii) Tejwal Dyestuff Industries Vs. Commissioner of C. Ex., Ahmedabad 2007 (216) E.L.T. 310 (Tri.-Ahmd.) (iv) S.K. Foils Ltd. Vs. Commissioner of Central Excise, Rohtak 2015 (315) E.L.T. 258 (Tri.-Del.). 4. On the other hand, Shri V.K. Shastri, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consideration of the facts of the case and submissions made by both the sides, I find that there is no dispute that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellants argument that they rightly took the credit mentioned in the invoices since the goods were received by them is not acceptable as Cenvat Credit is never available on the fake invoices accompanying any raw material. In fact, in this era of liberalization, the burden is on the part of the Appellants to confirm the genuineness of the documents before availing Cenvat Credit. I rely upon the ratio of order in the case of S.K. Company (P) Ltd. vs. Commissioner of Central Excise, Rohtak 2006 (203) ELT 137 (Tri. Del) wherein it is held that the Appellants cannot extricate themselves from entanglement of events which question the very trust and responsibilities under Central Excise Rules. Therefore, the order of the Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that where any duty of excise has not been levied or paid or has been short-levied or short- paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, as if, for the words [one year], the words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issues- (i) an excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii) any other document or abets in making such document, on the basis of which the user of said invoice or document is likely to take or has taken any ineligible benefit under the Act or the rules made thereunder like claiming of CENVAT credit under the CENVAT Credit Rules, 2004 or refund, shall be liable to a penalty not exceeding the amount of such benefit or five thousand rupees, whichever is greater.] On plain reading it is understood that if any person keeping in his possession the goods which are liable for confiscation is also liable for imposition of penalty under the provisions of this Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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