2011 (5) TMI 519

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arh. M/s Aman Alloys P. Ltd. are manufacturers of Non-Alloys Steel Ingots. The allegation against M/s Aman Alloys P.Ltd is that they took Cenvat Credit on the basis of bogus invoices obtained from some registered dealers without receiving any goods. On this basis, Deputy Commissioner vide Order-In-Original dated 30.12.05 confirmed the Cenvat Credit demand of Rs.153,739/- against M/s Aman Alloys P.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ESTAT Procedure Rules, 1982, the case against the respondent is being decided as ex-parte.   3. Heard Shri K.P.Singh, Ld. Departmental Representative who assailed the impugned order by reiterating the ground of appeal and the pleaded that the company and its Director are two different entities and penalties can be imposed on both of them, if the role played by the Director justifies the cl....