2000 (7) TMI 331

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....or the Respondent. [Order]. - The Additional Commissioner of Central Excise, Chandigarh vide his Order-in-Original dated 26-2-1999 inter alia has imposed a penalty of Rs. 1.5 lacs on the appellant Shri Ashish Gupta. The facts in brief are that one M/s. A.B. Tools Ltd., Parwanoo were found to be availing the Modvat credit on the gate passes endorsed in their favour fraudulantly inasmuch as no....

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....ments without supplying any material physically; M/s. A.B. Tools used to issue cheques in favour of the sellers for the billed amount, who after retaining his commission, used to return the cash equivalent of the amount mentioned in the cheque minus the commission to M/s. A.B. Tools. He further admitted charging Rs. 10/- per tonne of the quantity covered by a gate pass as brokerage. Under these ci....

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.... for hearing today. I have heard Shri K.K. Anand, Advocate, for the appellant and Shri S.S.P. Rao, JDR, for the respondents. The ld. Advocate for the appellant started with the submission that Commissioner (Appeals) has not given any personal hearing to his client before dismissing his appeal. In this regard it is observed that the appellant neither in his letter dated 17-1-2000 addressed to the a....

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....llegations levelled against him. In this regard it is observed that in the show cause notice, the appellant has been called upon to show cause why penalty should not be imposed on him under Rule 209A as he appears to have facilitated the noticee (M/s. A.B. Tools) to evade duty on the finished products by enabling them to take Modvat credit on the strength of the duty paying documents provided to t....