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TMI Blog2022 (11) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... received the goods. It is also observed that details mentioned in the invoices were not capable of transporting the goods for which the cenvat credit was passed on. Therefore, from the discussion and finding which is based on the confessional statements of the witnesses, it is clearly established that the appellant has facilitated by only issuing the invoice without supplying the goods for passing of the fraudulent cenvat credit of Rs 3,93,715/-. Therefore, the appellant was rightly liable for penalty under Rule 26. However, looking to the amount of cenvat credit passed on by the appellant the penalty of 2 Lacs appears to be very harsh - the penalty is reduced from Rs 2 Lacs to Rs. 1 Lac. Appeal allowed in part. - Excise Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit by issuing the invoice without supplying the goods. Therefore, the penalty was rightly imposed. 4. I have carefully considered the submission made by both sides and perused the records. I find that as regard the invoice issued by the appellant the statements were recorded from Shri. Subhash Chaudhary, Authorized Representative of Shree Balaji Castings and also of Shri. Anshu Agrawal, Partner of Shree Balaji Castings. It is also observed that statement of Shri. Vijay Khurana of M/s Impex World also recorded. The Adjudicating Authority discussed the statements of above persons in the following para : 10.2. In his statement dated 05.12.2008 Shri Anshu Agrawal, Partner of 'SBC' stated that they have not received goods under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 277740 26859 536 MH04 P6507 5 19 25.06.2005 H.M. Scrap 21.500 258000 24950 498 MH06 K 6226 6 20 25.06.2005 H.M. Scrap 18.500 222000 21469 429 MH04 AL 9563 7 21 29.06.2005 H.M. Scrap 21.210 265125 41042 820 MH04CA 5754 8 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id invoices on the basis of the documents given by Shri Anshu Agarwal; that they had not physically received the goods mentioned in the said invoices and thus there was no question of arrangement of transportation by them; that they had not physically received any goods from M/s Impex World and they have received invoices only and had availed Cenvat Credit on the strength of the said invoices wrongly; that they actually had not received any goods from anywhere. 10.4. It is thus apparent that SBC have availed Cenvat Credit amounting to Rs Rs.3,93,415/- fraudulently (as detailed in the Annexure-C-1to the SCN) on the strength of above 13 invoices issued by M/s Impex World A-369, TTC Industrial Area, MIDC, Mahape, Navi Mumbai without actua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail the Cenvat Credit Shri Vijay khurana also admitted to the fact that the vehicle nos mentined in the invoices issued to the M/s SBC were not capable of carrying the goods covered by the respective invoices and these vehicle numbers were mentioned at the instance of M/s SBC' and he has further stated that M/s SBC have personnally lifted and received the the goods from premises. 26.6.2 Thus, M/s Impex World A-369, TTC Industrial Area, MIDC, Mahape, Navi Mumbai have prepared incorrect invoices mentioning fake vehicle numbers and have also issued fictitious invoices against the B/E under which no goods have been imported. Thus, by making fraudulent invoices, they have abetted and enabled M/s. 'SBC' to avail ineligible Cenvat C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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