TaxTMI 
TaxTMI 
2015 (10) TMI 1366
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....se are that DGCEI booked a case against one M/s. Pawan Jain & Sons who is an exporter of stainless steel utensils. The allegation against him is that he has obtained goods fraudulently to claim duty drawback against the exports made by him. On the basis of the investigation conducted at the end of M/s. Pawan Jain & Sons and after recording the statements, the appellants were also made the parties to the show cause notice alleging that the appellant were issuing only invoices to avail inadmissible Cenvat Credit to M/s. Pawan Jain & Sons without supplying the goods. The statements of various transporters and staff of the appellant were recorded. On the basis of the statements recorded it was concluded that the appellant have issued invoices n....
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....yed that penalty on the appellants is imposable. 4. I have heard the Ld. AR and considered the submission that these appeals cannot be decided at this juncture. I find that allegation against the main noticee M/s. Pawan Jain & Sons and its partners/directors is that they have availed the duty drawback fraudulently for export of goods and the allegation against the appellant is that they have issued invoices but have not supplied the goods to facilitate M/s. Pawan Jain & Sons to avail inadmissible Cenvat Credit. Therefore, issues are entirely different. Therefore, appeal against the appellant can be decided by me at this stage. 5. On behalf of the appellant the Ld. Counsel submits that the appellant sought cross examination of the transpor....
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....eing asked to produce details of these buyers they could not produce the same and thus these cash sales appears to be to fictitious and appears to have been shown only for adjustment of accounts in relation to fraudulent invoices which were supplied without accompanying goods enabling M/s. Pawan Jain & Sons to obtain inadmissible rebate claim. On the basis of these observation the allegation against the appellant is that the appellants are responsible for facilitating M/s. Pawan Jain & Sons to avail fraudulent rebate of Central Excise duty as they issued documents on the basis of which M/s. Pawan Jain & Sons has fraudulently taken inadmissible rebate under Central Excise Rules. Therefore, this act of commission and omission on their part h....