2013 (8) TMI 205

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..... The appellant has been granted ample opportunity of hearing on 16.3.2012, 12.7.20012, 31.8.2012, 26.10.2012, 9.1.2013 and 21.3.2013. Notices have been issued to them. The appellant has not given any intimation regarding inability to appear the Tribunal. It appears that the appellant is not interested in pursuing their appeal. 2. The brief facts of the case are that the appellant is engaged in....

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.... been sent to the appellant. Shri Manoj Sharma, Supervisor of M/s.Satvik Industries in his statement dated 29.5.2003 had also stated that only bills were sent to the appellant without sending them the goods which confirms the statement of Shri Rajesh Jain, proprietor of M/s. Satvik Industries. He observed that the appellant is the manufacturer of large quantity of electronic meters and PVC insulat....

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....s of winding wire of copper and 51300 meters of PVC insulated wires from Satvik Industries physically and availed the cenvat credit on the basis of fake invoices of PVC insulated wire and winding wires without receiving the goods in contravention of Rule 3(1) of Cenvat Credit Rules, 2002. 5. I have examined the matter and have gone through the finding of the Adjudicating Authority. I find the p....

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....een shown to be issued during 19.12.2001 to 27.12.2001 within 9 days. It is surprising that such huge quantity of 5545.905 of winding wire of copper has been shown to be transported through passenger vehicle Tata Sumo in single day from Delhi to Jaipur. This fact corroborates that these activities had been fraudulently undertaken by the appellant. Accordingly the demand confirmed by the adjudicati....