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TMI Blog2019 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... through the statement of Managing Director that concerning pilferage, no police report was lodged nor any record was produced to substantiate the same. Having regard to Rule 9(5) of the CENVAT Credit Rules, 2004 whereby burden of proof is on the appellants to establish the admissibility of CENVAT credit, there is no convincing ground established by the appellant that would require interference in the order passed by the Commissioner of Central Excise. Appeal dismissed - decided against appellant. - Excise Appeal No. 989, 990 of 2009 - A/86029-86030/2019 - Dated:- 9-1-2019 - MR. C J MATHEW, MEMBER (TECHNICAL) And DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) None for the Appellant Shri Ajay Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s penalty of ₹ 10,00,000/- on appellant-2. Both the appellants are before us challenging the legality of such order. 3. During hearing of the appeal, none appeared for the appellants while respondent-department was represented by Mr. Ajay Kumar, Additional Commissioner. The grounds shown in the appeal memo for challenging the Order-in-Original are primarily three. The first ground raised in the appeal memo is that valuation of the goods was made at an uniform rate despite the fact that all documents relating to procurement of various kinds of scrap were available with the department as were seized by it during the investigation. Second, appellants were not in a position to defend its case before the Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner of Central Excise as it was incumbent upon the manufacture to establish the burden of proof as per Rule 9(5) of CENVAT Credit Rules, 2004, which they failed to do. 5. We have perused the case record. Even in the appeal memo, appellants have admitted to have availed CENVAT credit on 2500 MT of raw material on the basis of invoice alone without actual receipt of any raw material and offered no plausible explanation as to why such availment of CENVAT credit was done that would invariable lead a prudent man to conclude that the motive behind to such illegal availment could be evasion of duty. It is a settled principle of rule of evidence that admission needs no further proof (Section 58 of the Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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