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TMI Blog2018 (11) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... falling Chapter Heading 74 of the First Schedule to the Central Excise Tariff Act, 1985, duly registered with the Department. Pursuant to the directions received from Directorate General of Central Excise Intelligence, New Delhi, the officers of Central Excise Commissionerate, Alwar, carried out inquiry and issued summons against the Appellant. On the allegation that the registered dealer company (Unnati Alloys Pvt. Ltd.), controlled by one Shri Amit Gupta, purportedly passed on inadmissible Cenvat Credit. The Appellant on demand submitted the documents and the officers recorded the statement of the Appellants' Director Mr. Prashant Goyal on 3.03.2016, wherein he stated that the Appellant purchased raw materials namely continuous cast copp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice and the Cenvat credit was disallowed or confirmed with equal penalty. 4. Penalty was imposed also on the director Mr. Prashant Goyal. Being aggrieved the appellant is before the Ld. Commissioner (Appeals) which was dismissed. Being aggrieved the appellants filed Appeal before this Tribunal. 5. Ld. Counsel for the appellants makes the following submissions on the grounds of Appeal; 5.1 Entire case of the Department against the appellant that he availed Cenvat Credit only on the basis of invoices without receipt of goods, is based on the alleged confessional statement of Amit Gupta dated 06.12.2012 and Sanjeev Maggu of Leo Transport dated 06.09.2013, without there being tangible evidence to support the allegation inference draw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ietary firm. (ii) That no inquiry was made by DGCEI officer in relation to transport of goods to manufactuers other than Copper Tech and Malhotra Cables. Further Amit Gupta and Sanjeev Maggu in their respective statements during cross examination recorded before the Additional Director General, Directorate General of Central Excise Intelligence on 10.04.2018 have retracted from t heir earlier statements recorded during investigation of cases against M/s Malhotra Cables and Tamradhatu etc.( copes enclosed) with this appeal marked as AnnexureA-6( Page 229-234) (B) That the findings in para 40.3 page 72 of Order-in-Original qua the cross examination of witness. "Thus I am of the considered opinion that denial for cross examination the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansporters, for which no cross examination was provided. Another witness Shri Sanjeev Magoo in his cross examination has retracted his earlier submissions. The case of the department against the appellant is that only invoices were provided without supplying the goods. In the instant case, it appears that the appellant has availed the cenvat credit on the basis of such duty paying documents and cleared the goods manufactured on payment of duty, which was accepted by the department without any objection. As per the chart mentioned in the impugned order, the departmental officers expressed doubt about the genuineness of sales of the appellant company which is about 50% of the total turn over. Therefore, when the sales are genuine, then such g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the company on 4.2.2016 and 14.2.16 had repeatedly mentioned that they have received the goods in the factory and were duly accounted in the books of accounts and entered in stock account. The appellants have not made any payment to the transporter towards freight for these consignments. Therefore, the appellant was not concerned about the vehicle number mentioned in invoices as the goods will have to reach the appellants premises on the basis of FOR. 29. In the instant case, Shri Amit Gupta has not been made party in the proceeding. Liability of Rs. 50,000/- under Rule 26(2) of the Central Excise Rules, 2002 has been imposed upon him being the kingpin of the case." 9. We also find that under the facts and circumstances the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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