2018 (2) TMI 556

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..... e, for the appellants Shri M.R. Melvin, Superintendent (AR) for the respondent Per: Justice Dr. Satish Chandra The present appeals are filed against Order-in-Original No. 44/2008 dated 07/10/2008. 2.  The brief facts of the case are that the appellant is the manufacturer of steel ingots who has received the raw material from M/s Simandhar Steel Movers (I) Pvt. Ltd. It is alleged that the .....

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..... its that the Superintendent, Alang has submitted a report about 4 ship-breakers  but they are not in existence. Learned Counsel  also submits that the appellant is not related with the said ship-breakers as the goods were purchased from M/s Simandhar Steel Movers (I) Pvt Ltd.  4. It is the submission of the Learned Counsel that show cause notice must refer to the RG23 and specific .....

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..... gned order.  He submits that the invoices of the same dealers were checked. M/s Simandhar Steel Movers (I) Pvt Ltd were paid through account payee cheques and claimed CENVAT credit but excise duty was never deposited in the exchequer. He submits that, about the ship-breaker, enquiry was made and found that they were not in existence.  As per the additional evidence vehicles which were al .....

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..... I) Pvt Ltd who has claimed to have received the raw material from the ship-breakers. All the four ship-breakers were not found in existence as per the departments letter.  In the case of M/s Simandhar Steel Movers (I) Pvt Ltd, order-in-original No. 38/03-04 was passed by the Commissioner where the licence was cancelled and penalties were imposed. We were told during the course of arguments b .....

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..... never deposited to exchequer but CENVAT credit was claimed on the account which was never deposited in the government exchequer.  When it is so, then we find no reason to interfere with the impugned order which is  hereby sustained along with   the reasons mentioned therein. 9. In the result, the appeals filed by the appellants are dismissed. (Dictated and Pronounced in the .....

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