2017 (9) TMI 220

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..... statement of the dealer and their agents, charges are proved against the appellants and thus statement of dealers and agent become irrelevant - this was not a case which required cross-examination. The Directors themselves admitted the guilt. So, almost all allegations stood proved - appeal dismissed - decided against appellant.
Mr. Raju, Member (Technical) Shri.V.B. Gaikwad, Advocate for appellant Shri.Sanjay Hasija, Supdt (AR) for respondent ORDER Per: Raju 1. These appeals are filed by M/s.Mantri Autocast and its Director Shri Purushottam K Mantri against confirmation of demand of Cenvat Credit and imposition of penalty. The appellants were issued a show-cause notice alleging that the inputs brought by them into their factory on .....

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..... ombay in the case of Sharad Ramdas Sangle - 2017 (347) ELT 413 (Bom). He further highlighted that it is not possible for a dealer to sell his produce at a price lower than the purchase price on regular basis, over a long period of time. He further argued that the invoice clearly shows that the purchase price of the dealer much higher than the price at which he sold the appellants. He further argued that in these circumstances, no other conclusion can be raised but that the appellants were fully involved in these activities and were in full knowledge of the same. 5. I have gone through the rival submissions. I find that the appellants have purchased over a long period, these goods from the same dealer. A perusal of the invoice shows that th .....

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..... rtain to the unaccounted production, purchase of raw materials without accounting and sale of the finished goods in cash without payment of duty. Further from the records it is seen that about sixteen buyers [referred to in para 11.13 of the impugned order], who purchased the finished goods from the appellants without payment of duty have also confirmed that they had received these goods without the cover of proper excise documentation and without payment of duty. Similarly, two scraps suppliers, Mr. Yunus Ahmed Shaikh and Mr. Shaikh Mushtaq Gulab have also admitted that they have supplied the MS scrap which is the raw materials for the manufacture of these goods without the cover of documents and they have received consideration for sale o .....

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