2015 (10) TMI 624

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.... Mills, engaged in manufacture of goods falling under Chapter 72 of CETA, 1985, are registered with Central Excise Department and were also availing Cenvat Credit. On intelligence received that M/s HBR Steel Corporation, Ludhiana, a registered dealer was passing on irregular Cenvat/Modvat Credit to different manufacturers of Iron and steel, the officers of the department visited the premises of M/s HBR Corporation on 4.9.2000 and recovered 19 invoices showing receipt of duty paid materials. The same were found not accounted in RG 23 D Register. On further visit by officers on 7.2.2001 there was nil stock in their records as well as in their approved godown. M/s HBR was unable to explain this, as there was no corresponding sale invoices for ....

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....s from the Hon'ble CESTAT. The Noticee was nevertheless given opportunity to present their case on 11.2.2010, 26.02.2010, 08.3.2010, 22.03.2010 & 30.3.2010, but all these dates went unattended and un-replied." 4. Ahainst the said Order-in-Original dated 31.3.2010 the appellant filed appeal before the Commissioner (Appeals) who directed the appellant to make pre-deposit.  The appellant failed to comply with this direction and the appeal was dismissed vide Order-in-Appeal dated 20.12.2010.  The appellant then filed appeal before the Tribunal and the Tribunal vide order dated 10.10.2011 directed the appellant to deposit Rs. 1.5 lacs and report compliance to the Commissioner (Appeals) on or before 29.12.2011, and on such compl....

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....ruck but of other vehicles such as moped, scooter, or vehicles which do not exist at all. The owner/driver of vehicles whose numbers were seen mentioned in the invoices have deposed that they have never lifted any material from M/s HBR and they have not received any freight from them. Verification from Transporting authorities was also done which showed that vehicle registration numbers pertain to Scooters, Motorcycles, Luna Moped, Esteem Cars, Buses etc.  The department after recording statements and conduct of investigation concluded that M/s HBR has issued modvatable invoices to the appellant and actually no goods were sold so as to pass the modvat credit in contravention of provisions of law. 8. The main argument advanced by the....