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TMI Blog2022 (6) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... d the penalty imposed by the Adjudicating Authority under Rule 26 of Central Excise Rules, 2002 for the charge of Abetment in passing of fraudulent Cenvat Credit without supply of goods by M/s Shah Foils Ltd., to M/s Bluplast Industries Ltd. 2. Shri Shailesh Sheth, Learned Counsel appearing on behalf of the appellant submits that these cases were made out under a common investigation carried out against the main case of M/s. Shah Foils Ltd. The charges against both the appellants are that they have facilitated Bluplast Industries Ltd. for taking fraudulent Cenvat Credit on the invoices issued by M/s Shah Foils Ltd. without supply of the goods. He submits that the M/s. Shri Ram Steels has carried out the job work on the good supplied by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the present proceedings also deserves to be set aside. 3. Shri Vinod Lukose, Learned superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. I find that in both these cases the charge was made of abatement in passing on fraudulent Cenvat Credit to M/s Bluplast Industries Ltd. on the invoices issued by M/s Shah Foils Ltd. without supply of the goods. I find that on the same investigation and on the same facts a show cause notice was also issued to M/s Shah Foils Ltd. making the same allegation that the M/s Shah Foils Ltd. passed on the fraudulent credit by issuing invoices w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Appellant, the goods were also cleared against such invoice. In such case the Appellant cannot be found faulted with. Even it is clear that Shri Kartik Shah in his statement dt. 28.01.2014 when questioned in respect of "Sankalp Vat Collection" has stated that the Appellants have always cleared goods on payment of duty. The adjudicating authority has held that Shri Kartik Shah with reference to "Sankalp Vat Collection" has stated that the conclusion by the officer that only invoice has been issued is correct. We find that first of all the legitimacy of data found in pendrive is not free from doubt. Further in view of above finding it is clear that the Appellant has consigned the goods to their buyers through M/s SFPL. The goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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