9911796707
TMI Blog2018 (1) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. Extended period of limitation - Held that: - the difference of the vehicle number appearing in GRN of the appellants being different from invoices in all five cases is relevant. The appellants failed to match the number of truck with the number mentioned in the invoice. Thus, it is apparent that the appellants were deliberately involved in the operation and were totally negligent - extended period rightly invoked. Appeal dismissed. - E/86584/16 - A/91407/2017 - Dated:- 5-12-2017 - Mr. Raju, Member (Technical) Shri. Rajesh Ostwal, Advocate for appellant Shri. Manoj Kumar, Jt. Comm. (AR) for respondent ORDER Per: Raju 1. The appellant, M/s. Exide Industries Ltd. are in appeal against denial of Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toll receipts issued to them may be lost. The non-availability of toll receipt in less than 10% cases is not unusual. In view of non-availability of other corroborative evidence, the computerized records of the check post which were generated after the crossing of the goods from the check post by entering the details in computer later on cannot be a reliable basis for rising the demand. Thus, the applicant s admission of ₹ 40,00,000/- duty liability mainly on 18 invoices is fair and acceptable. Both the applicant and the co-applicants were involved in the evasion of excise duty in respect of 18 invoices issued to M/s. Mittal Pigments (P) Ltd., Kota and are hence liable for penalty . 2.2 Ld. Counsel pointed out that 18 invoices in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RJ 20 GA 1918 05 59 07/8/09 RJ 20 GA 2526 RJ 20 GA 6778 06 61 08/8/09 RJ 20 GA 2538 RJ 20 GA 1912 4.1 The appellants have claimed that vehicle could have broken down in transit therefore the vehicle might have changed. It can be understood that one vehicle or may be two vehicles out of five given for broken down resulting in change of vehicle in transit. However, in the instant case, it is noticed that all the five vehicles are different from the numbers different from those mentioned in the invoice. It is further noticed that the inward register clearly m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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