2016 (3) TMI 306

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....peal has been filed against the order-in-appeal dated 28/09/2006 in terms of which penalty of Rs. 2,21,000/- was imposed on the appellant. The facts of the case are stated as under: During the investigation and searches conducted by the Central Excise Officers, it was revealed that M/s. Vibha Steel Pvt. Ltd. had taken CENVAT Credit on the basis of invoices issued by the appellant under which no g....

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....s Pvt. Ltd. On the basis of such invoices M/s. Vibha Steels Pvt. Ltd. took CENVAT Credit of Rs. 441864/-. In these circumstances, the said penalty was imposed on the appellant for its act of omission and commission. 2. When the case was called today, there was no representation on behalf of the appellant. I find that even on earlier occasions, nobody appeared on behalf of the appellant. Therefore....

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....nvoices were of such vehicles which could not transport such goods in such quantities. Even at the end of the recipient (M/s. Vibha Steel Pvt. Ltd.), there was shortage of such goods to the extent of 21817 MT. Thus, all these evidences together clearly corroborate the statements of Shri Sunil Rawlani. The facts that the statements were claimed to have been retracted almost 16 days after they were ....