2015 (6) TMI 190

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....five firms in different names and got registered these five firms (hereinafter referred to as Muni Group of Companies) in the Central Excise. These Muni Group of Companies were granted registration certificate by the applicant. The applicant also has given certain reports about these firms/companies which were later on found to be factually incorrect, for example, he has verified that the Muni Group of Companies exist and there is a factory building. This report was given even before the said firms/companies took that place on lease and later on, it was found that there was no factory. Further, these group of companies purportedly exported the goods through merchant exporters. They claimed huge cenvat credit based upon certain documents wit....

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.... also submitted that only five sample signatures were sent to a private handwriting expert and all the signatures have not been verified and the signatures on all the other documents have not been verified by the Revenue before coming to any conclusion. The learned counsel submitted that it appears that in large number of cases, somebody has forged his signature and he cannot be held responsible for the same. 2.1 Another submission made by the learned counsel for the applicant was that penalty under Rule 26 cannot be imposed as sub-rule (2) of Rule 26 has been introduced later on. 3. Learned Additional Commissioner (AR), on the other hand, opposed the stay application and his initial objection was that all the points that are being ta....

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....e gone through the grounds of appeal as also the grounds for stay petition. Most of the arguments being advanced by the learned counsel for the applicant are neither part of the grounds of appeal nor part of the application for stay. We also note that a number of opportunities were given by the adjudicating authority and the applicant failed to avail these opportunities. The least that was expected was to attend one of such personal hearing and explain to the Commissioner the details of the documents required by him, which are not being given to him. In fact during the hearing, we asked the learned counsel for the applicant the details of the documents which have not been given to the applicant and their relevance. The learned counsel could....