9911796707
TMI Blog2018 (10) TMI 1533X X X X Extracts X X X X X X X X Extracts X X X X ..... accounts have not been rebutted. There seems no reason for holding that the unaccounted credit has been availed by the appellant. Time limitation - Held that:- Once there is no evidence for the alleged availment of irregular credit, per contra the evidence reflects the regular purchase of goods under proper invoices with the payment of appropriate amount of Central Excise Duty, there remains no genuine and legal basis for holding the alleged suppression or mis-representation of the facts on the part of the appellant that too with an intention to evade payment of duty - The show cause notice is therefore held to be barred by time and the penalty imposition based on the said ground is also held not sustainable. Appeal allowed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctual receipt of the excisable goods. Accordingly, the show cause notices were issued. The details for both the appeals are as follows:- Sl.No. Appeal No. Show Cause Notice Date Alleged amount of Cenvat Credit Date of O-I-O Date of O-I-A 1. E/51348/2018 24.01.2017 Rs.59,192/- 31.03.2017/ 21.04.2017 15.02.2018 2. E/51353/2018 24.01.2017 Rs.97,980/- 31.03.2017/ 25.04.2017 16.02.2018 3. The Adjudicating authorities below have confirmed the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up action during the investigation conducted against the trading firms associated with Shri Amit Gupta, Director of M/s. Progressive Alloys India Pvt. Ltd. No doubt, DGCEI has proceeded on the basis of the statement of Shri Amit Gupta where he admitted of issuing cenvatable invoices to various dealers of nonferrous metals included M/s. Kumar Metal Alloys Pvt. Ltd., Jaipur in lieu of 2% commission on the invoice value. But the simultaneous fact apparent is that Mr. Amit Gupta was never been cross-examined. The statement of another witness which has been considered as the corroboration, in fact, has already got retracted. The documentary evidence on record in the form of the current account books statements, shows that zinc ingots were duly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the onus to falsify the document of the appellant still rests upon the Department and the adjudication cannot be decided merely based on the presumptions. 9. It is also apparent from the record that appellants have purchased the goods from the registered dealer. When it is so, then it is the liability of the Department to make an enquiry about the genuineness of the supplier. No such enquiry is apparent on record. It is rather an apparent fact that appellant had been submitted to regular audit by the Department and no such allegations were ever made. In the given circumstances where the documents as produced by the appellant showing that they have received goods in the factory which were duly accounted in the books of accounts have no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
