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TMI Blog2022 (7) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... egorically stated that they have received the inputs along with cenvatable invoices and such inputs have been used by them in the manufacture of dutiable outputs, which have been cleared on payment of duty. Further, the payment for such transactions have been done through banking channels. The suspicion however, strong, cannot take place of evidence - appeal allowed - decided in favor of appellant. - Excise Appeal No.51564 of 2019 (SM) - FINAL ORDER NO.50565/2022 - Dated:- 7-6-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Mr. Manmohan Gupta, Advocate for the appellant. Sh. Ishwar Charan Ms. Tamanna Alam, Authorised Representatives for the respondent ORDER The appellant is in appeal against the order for imposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , inter alia, alleging that in the course of inquiry into the affairs of procuring goods from the companies viz. M/s. Progressive Alloys, M/s. Brilliant Metals, M/s. Unnati Alloys (P) Ltd., M/s. Moral Alloys (P) Ltd., etc., it appeared that one Shri Amit Gupta has been operating these companies and he was also operating dealer companies viz. Misawa Impex Pvt. Ltd., M/s. JBN Impex Pvt. Ltd., M/s. Global Traders and (iv) M/s. JBN Associate Pvt. Ltd. Mr. Amit Gupta in his statement dated 6.12.2012 recorded under Section 14 of the Central Excise Act, inter alia, stated that he was a practicing Company Secretary and apart from practicing, he started a firm viz. M/s.Forward Minerals and Metals Pvt. Ltd. (M/s.FMMPL) in the year 2008-2009 along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. Shri Sanjeev Maggu, Proprietor of Leo Trans Logistic as well as Director of M/s. Leo Road Lines Pvt. Ltd was recorded under Section 14 of the Central Excise Act, 1944, wherein, he, inter alia, stated that he is looking after day-to-day activities of all the companies. Movement of vehicles were recorded under the bilty/GRs of M/s. Leo Road Lines Pvt. Ltd. The details of movement of vehicles were maintained in the vehicle movement registers, which were recovered in the course of search and seized by DGCEI officers under Panchnama. Further, stated that they also used old registers and GRs printed for recording the movement. It was added that he has done transport work for various companies owned by Amit Gupta. Shri Sanjeev Maggu further a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders, Bhiwadi. 9. On being confronted with the statement of Shri Amit Gupta, wherein he stated that they have received payment through RTGS/cheques but no goods were supplied to manufacturer, under the said invoices and they returned the amount in cash to the said manufacturer. Shri Sharma replied that they did not receive any cash from Rajdhani Traders. Further, as regards the use of transport bilty-book of M/s.Leo Trans Logistics. He stated that they have received the goods with cenvatable invoices along with proper LR/GRs of the transporters with regard to the purchase from Rajdhani Traders. Further, Shri Sharma stated that they are not concerned with the statement of Shri Amit Gupta, and they have not purchased any materials from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices, they have further passed on the credit to M/s. Continental Engines Pvt. Ltd., without actual delivery of the goods. Accordingly, common show cause notice was issued to M/s. Continental Engines Pvt. Ltd., Shri Mahendra Sharma, Asstt. Manager of Continental Engines Pvt. Ltd., this appellant, Unnat Alloys and Shri Amit Gupta. 11. In response to the show cause notice, this appellant had appeared vide letter dated 09.11.2017 and have submitted that total credit involved in the Invoice No.131 is Rs.51,775.74, whereas in Annexure A to show cause notice, it is shown Rs.3,70,041/- and accordingly, prayed to rectify the same. However, this appellant did not file reply to the show cause notice and it seems that they failed to appear in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces/GRs were not used fraudulently by others. 15. Ld. Counsel also relies on the ruling of this Tribunal in the case of Bajrang Wire Products (P) Ltd. being Excise Appeal No.51348 of 2018, wherein vide Final Order No.53114-53115 of 2018 dated 27.9.2018, it has been held under similar allegations. This Tribunal noted that Amit Gupta was never cross examined. It was further observed, as per documentary evidence, that the goods in question were supplied along with cenvatable invoices. It is also observed that in case of local transport, often no GRs/LRs were issued by the transporters, and accordingly the appeal was allowed. 16. Ld. Authorised Representative relies on the ruling of Hon ble Allahabad High Court in the case of Juhi Alloys ..... X X X X Extracts X X X X X X X X Extracts X X X X
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