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TMI Blog2018 (2) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... he same on a regular basis i.e. to buy goods at a higher price and sell it cheaper. The appellant has claimed that in respect of goods directly purchased from IIL and UGSL, there is no evidence. It is apparent that the goods directly purchased by the appellant from IIL and UGSL also moved to Gujarat instead of the appellant’s premises. In these circumstances, there is a clear evidence that the goods shown to be purchased by the appellant have indeed not reached the appellant’s premises and the appellant was a part of the conspiracy to buy invoices in order to avail illegal cenvat credit. Confiscation - Redemption Fine - Held that: - it is clear that no goods were seized and thus the question of confiscation does not arise - redemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel argued that there was no evidence that the appellant had committed any fraud or played any part in diversion of goods if any. Learned counsel argued that the entire case is based on third party documents. Learned counsel further argued that Shri Rakesh Garg was not the person in charge at the material time and no offence against Shri Rakesh Garg laid under the Central Excise Act. Learned counsel further relied on the decision of Hon ble High Court of Gujarat in the case of Prayagraj Dyeing Printing Mills Pvt. Ltd. Vs. UOI - 2013 (290) ELT 61 (Guj.). 3. Learned AR relied on the impugned order. He argued that during investigation premises of transporter were searched. In the statement of transporter recorded under Section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant records shown to him. Shri Pradip Gupta in his statement 21.4.2010 also admitted that the vehicles loaded with HRT had gone to Gujarat and were not received by GAA. Shri Pradip Gupta further admitted that CDI paid cash for the value of the goods and 30% of the equal amount to GAA and GAA transferred the cenvat credit involved in the consignment to the manufacturer under their bill showing supply of material. He further admitted that the manufacturer issued a cheque for the entire amount of the bill and the amount of cenvat credit. He further admitted that out of the cash received from CDI as mutually agreed, GAA returned the value of material along with 15% of the equal amount in cash to the manufacturer. This 15% cenvat credit was ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant s claim that there is no evidence in respect of material directly purchased from IIL and UGSL. He showed a few instances of movement of vehicle reproduced in para 8.9 of Annexure 1 to the show cause notice which showed that certain vehicles on which the goods purchased from IIL and UGSL were found entering the Gujarat State at the material time matching with the clearance of the goods. 4. I have gone through the rival submissions. I find that the case is booked on the basis of statements of the transporter, first stage dealer and auction bidder. None of these statements have been retracted. All these statements contain admission that the transactions between the appellant and GAA were fictitious and paper transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4793 Central Excise Invoice No. of M/s. IIL, Kalmeshwar Dolvi CE Invoice date Quantity of HRT (MT) CENVAT duty (Rs.) Education Cess @ 2% S H Edu. Cess @ 1% CENVAT Credit Entry No. Date 9926 26.03.07 15.650 48953.00 979.00 490.00 575/30.03.07 10025 28.03.07 24.890 76860.00 1537.00 769.00 576/30.03.07 0426162 20.12.06 16.920 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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