2015 (12) TMI 1052

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....y the facts of the case are that the appellant, a proprietary concern, is engaged in the manufacture of copper tubes, pipes, rods and flats etc. on job work basis and for this purpose, they get input under challan prescribed under Rules 4(5)(a) of the Cenvat Credit Rules, 2002/2004. The appellant received a show cause notice in favour of one M/s. Real Terminal Engineering Works (India) Pvt. Ltd., Goregaon, Mumbai, as a main noticee and the appellant has been made as co-noticee among others. On the basis of intelligence received, the officer of DGCEI, Mumbai initiated investigation against M/s. Real Terminal Engineering Works (India) Pvt. Ltd. for contravention of the Central Excise Rules and Cenvat Credit Rules, 2002. The allegations in the....

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....The learned counsel for the appellant submitted that the impugned order is contrary to law and patently illegal. He referred to the statement of Shri Arvind Jain recorded on 14.1.2008 wherein he inter alia stated that he was interacting with one Shri Jaswantlal Shah who used to inform him the name of the company, the type material and quantity available with them. Shri Jaswantlal Shah was working with the appellant. He also stated that payments in respect of all transactions were received by cheques from Shri Jaswantlal Shah, which were handed over to Shri Ashok Bafna. Shri Jaswantlal Shah paid him the commission in cash. He also referred to the statement of Shri Rajendra Thakker, one of the directors of M/s. Real Terminal Engineering Works....

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....or procuring the input and delivering the cheques issued by M/s. Real Terminal Engineering Works (India) Pvt. Ltd. Shri Jaswantlal Shah in his statement recorded on 30.1.2008 has denied the entire allegations against him. The learned counsel has also submitted that the statement of proprietor of the appellant was never recorded to corroborate the veracity of the statement of Shri Arvind Jain and Shri Rajendra Thakker and Shri Jaswantlal Shah. The learned counsel also submitted that in the absence of the statement of the proprietor of the appellant, penalty cannot be imposed on the appellant. 4. On the other hand, the learned AR reiterated and supported the findings of the Commissioner (Appeals). 5. I have heard the learned counsel for....