2012 (5) TMI 429

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....ngots/Billets falling under Chapter No. 72 of Central Excise Act, 1985. The respondent also avails CENVAT credit of duty paid on inputs and capital goods. On the basis of proceedings against Simandhar Steel Movers (I) P. Ltd. and Simandhar Enterprises, they were alleged to have been passing CENVAT credit fraudulently by procuring bogus invoices and passing CENVAT credit wrongly without physical movement of Cenvatable inputs to their customers. It was alleged against the respondent that the invoices, on the basis of which the respondent availed CENVAT credit is not admissible, the same being fraudulently issued which fact, Shri M.D. Sharma, Manager - Commerce of the respondent, admitted in his statement recorded under Section 14 of the Centr....

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....r authorities' orders do not suffer from any infirmities. 5. I have carefully considered the submissions and perused the records. 6.1 This is a second round of litigation. Earlier, the Tribunal has remanded the case to the lower appellate authority to pass a speaking order on all the issues. The learned Commissioner (Appeals) in his order found that - "From the records it is noticed that, adjudicating authority in its findings in order-in-original No. 20/CEX/AC/06 dt. 01.11.2006 has confirmed from the Xerox copies of GRN and Octroi receipts produced by R.L. Steel Ltd., that they have not only received the invoices but also received the goods in their factory. It was further observed by the adjudicating authority that no evidences a....