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TMI Blog2018 (2) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... ver deposited to exchequer but CENVAT credit was claimed on the account which was never deposited in the government exchequer - appeal dismissed - decided against appellant. - E/411 & 412/2009 - A/91872-91873/2017 - Dated:- 13-12-2017 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) Shri V.M.Doiphode, Advocate, for the appellants Shri M.R. Melvin, Superi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reports were never supplied in spite of demand. He also submits that adjudicating authority has wrongly relied on the two letters of the sales tax authorities where the period was different and supply of the goods were made for a different period. So, both the letters have no relevance for the purpose. Learned Counsel further submits that the Superintendent, Alang has submitted a report about 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same were not supplied. Lastly, he submits that the allegation of fraud is not for the relevant period and is not connected with the appellant. To conclude his arguments, he made a request to set aside the impugned order. 5. On the other hand, Shri Melvin, learned representative of the department has justified the impugned order. He submits that the invoices of the same dealers were checked. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd where no stock of the scrap was found. So, again on 12/11/2003, no scrap was found in the premises of M/s Simandhar Steel Movers (I) Pvt Ltd., though it is alleged that the period is different. But the fact remains that there was no stock available in the business premises of M/s Simandhar Steel Movers (I) Pvt Ltd who has claimed to have received the raw material from the ship-breakers. All t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt Ltd, as per the statement made by the learned representative of the department. 8. By considering the totality of the facts and circumstances, we are of the view that the present case is a part of the fraud where the payment was made through the account payee cheques but duty was never deposited to exchequer but CENVAT credit was claimed on the account which was never deposited in the gov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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