2014 (7) TMI 354

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.... 1 E/58814/2013 Jagruti Resin Pvt Ltd (JRPL) First stage dealer Rs.1,03,015/- 2 E/58822/2013 Awadh Pratap Naryan Singh Authorized representative of SSI Rs.10,000/- 3 E/58823/2013 Arvind K Doshi CEO of JRPL Rs.10,000/- 4 E/58824/2013 Shree Sai International (SSI) Second stage dealer Rs.1,03,015/- 5 E/58825/2013 Jitender Kumar Authorized representative of JRPL     S. No. Appeal No. Appellant Description Amount of Penalty Imposed 1 E/58815/2013 Jagruti Resin Pvt Ltd (JRPL) First stage dealer Rs.1,95,970/- 2 E/58830/2013 Arvind K Joshi CEO of JRPL Rs.60,000/- 3 E/58831/2013 Shree Sai International Second stage dealer Rs.1,95,970/- 4 E/58832/2013 Awadh Pratap Naryan Singh Authorized....

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....sins, a registered dealer passed on inadmissible/fraudulent cenvat credit to various manufacturers and second stage dealers by way of issuing cenvatable invoices without actually sending any goods. One such second stage dealer, SSI was also involved in such transactions. The following manufacturers ultimately availed such 'paper credit': S. No. Manufacturer who availed cenvat credit Duty involved in the transaction (Rupees) 1 Astron Polymers 1,03,015/- 2 AAR AAR Technoplast 1,95,970/- 3 Precision Tools 2,15,276/- 4 JSR Plast 53,094/-   3. As per the appellants, the amount of duty involved in these Order-in-Appeals has already been deposited by the manufacturers. The present appeals have been filed for setting....

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....apable of doing so. The statement of owner/driver of the vehicle numbers HR 55 0076 and HR 55 H 7767 reinforced the claim of revenue that discrepancies were found in the records maintained by drivers of the respective vehicles and the appellants. Modus operandi as described in detail in adjudication orders is referred below:     "(vii) M/s JRPL, appellant no. 1, who issued bogus cenvatable invoices to appellant no. 4, i.e., M/s Shree Sai International, Faridabad and Shri Awadh Pratap Narayan Singh, CEO of appellant no. 4, who, in turn, issued the bogus cenvatable invoices to M/s Aar Aar Technoplast Pvt. Ltd. Faridabad on the basis of the cenvatable bogus invoices issued by M/s JRPL (applicant no. 1), during investigations as....