2015 (10) TMI 2194

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....Gheewala, (Consultant) appearing on behalf of the appellant argued that the grey fabrics were supplied to M/s. Deepak Processors, Surat under proper documents which was duly received by the recipient as per re-warehousing certificates issued by Jurisdictional Central Excise Offices. That Revenue has not established with any document in evident that no goods were supplied to M/s. Deepak Processors on which CENVAT credit was taken. He filed copies of ER-I's for the relevant period to establish that all the inputs alongwith the duty paid documents were supplied. Learned consultant also relied upon the judgement of Hon'ble Gujarat High Court in the case of Commissioner of Central Excise vs Sakeen Alloys Pvt. Ltd. [2014 (308) E.L.T. 655 (Guj.)],....

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.... Surat has issued fictitious invoices without physically transacting in any goods and passed on wrong CENVAT credit. He also relied upon the case law of Commissioner of Central Excise, Mumbai vs M/s Kalvert Foods India Pvt Ltd. [2011-TIOL-76-SC-CX)] where it is held that statements recorded by the officers of Central Excise are admissible. 4. Heard both the sides and perused the case records. The case of the appellant is that no penalty upon Shri Sarin Chevli Proprietor of M/s. Sai Textiles, Surat, is admissible as appellant has supplied grey fabric to M/s Deepak Processors under CENVAT paid documents. It is the case of appellant that no diversion of the fabrics or raw materials dealt by the appellant has been seized. That confessional s....