9911796707
TMI Blog2022 (7) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... er, without bothering to do so, has only contended that the documents / evidences relied upon by the Revenue were vague, etc., despite the fact that the Revenue had also relied on his statement recorded, which is not rebutted. There is no supporting material placed on record by the appellant or even by M/s. Hitech Mineral Industries (Covai) Pvt. Ltd. other than a mere statement that the credit in question have been availed in accordance with law, to clear the doubts in the mind of the Revenue. The fact remains that M/s. Hitech Mineral Industries (Covai) Pvt. Ltd. had wrongfully availed CENVAT Credit and the appellant being any person who has abetted in making such documents that helped M/s. Hitech Mineral Industries (Covai) Pvt. Ltd. i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iraj, Learned Superintendent, represented the Revenue. 4. Heard both sides and perused the documents placed on record. Even though the Advocate has filed Vakalatnama for M/s. Hitech Mineral Industries (Covai) Pvt. Ltd. as well, the Learned Advocate chose to argue only in respect of the appellants namely, Shri M.P. Kumar (Power of Attorney Holder of M/s. Santhi Steels), M/s. Santhi Steels and Shri P. Ganesh (Director-Commercial of M/s. Hitech Mineral Industries (Covai) Pvt. Ltd.). Hence, a separate order was passed in respect of M/s. Hitech Mineral Industries (Covai) Pvt. Ltd., dismissing the appeal for non-prosecution since the appellant was given sufficient opportunities. 5.1 Brief facts that are relevant for my consideration are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by M/s. Hitech Mineral Industries (Covai) Pvt. Ltd. were different from the scrap mentioned in the dealer invoices said to have been duty-paid scrap despatched from the godown of M/s. Santhi Steels, Coimbatore. 5.3 It is the case of the Revenue that :- Invoices like Invoice No. 66 and 67 are second stage dealer invoices raised by the appellant indicating a sale of 15,060 kgs. And 15,000 kgs. of waste and scrap steel to M/s. Hitech Minerals; The materials in question are purchased from M/s. Selva Steels and M/s. Thiruchy Steels, who are the first stage dealers; The duty on the scrap has apparently been paid by the manufacturer M/s. Wheels India Ltd.; The vehicles used for transportation of the scrap are bearing registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cogent evidences were adduced. A perusal of the Show Cause Notice reveals the quantification of the wrongfully availed CENVAT Credit of Rs.4,96,719/- during the years 2006-07, 2007-08 and 2008-09. The Adjudicating Authority, after considering the explanation offered by the appellant, however, vide Order-in-Original Sl. No. 08/2012 (A.C.) dated 31.12.2012 confirmed the demand as well as penalties against the noticees. The appellant preferred appeal before the First Appellate Authority, who, being not satisfied with the arguments of the appellant, having dismissed the appeal, this appeal has been filed against the said Order-in-Appeal before this forum. 6. When the Revenue entertained a genuine doubt as to the wrongful availment of CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. had wrongfully availed CENVAT Credit and the appellant being any person who has abetted in making such documents that helped M/s. Hitech Mineral Industries (Covai) Pvt. Ltd. in availing such wrongful CENVAT Credit, cannot escape from the rigours of Rule 26 of the Central Excise Rules, 2002. 6.1 Further, from the grounds of appeal, pleadings and arguments, I do not see any whisper about any retraction or any disputes as to their statements being not voluntary. The same are not even rebutted as having been obtained per force. Hence, the statements are relevant documents. The present appeal was filed in the year 2013 and the appellant had sufficient time to place all such relevant documents on record, but no such attempt is made. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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