2017 (1) TMI 30

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case are that appellants are engaged in the manufacture of M.S. Ingots falling under Chapter Heading No. 72 of the Central Excise Tariff Act, 1985. On the basis of an information received from the Dy. Commissioner, Central Excise, Mulund Division, Mumbai-III Commissionerate that two dealers situated in his jurisdiction namely M/s. Simandhar Enterprises & M/s. Simandhar Steelmovers(I) Pvt Ltd having their common godown at Gala No. 2, Dal Mill Compound, Purna Village, Bhivandi were on passing the fraudulent Cenvat credit to the various manufacturers including the present appellant i.e. M/s. New Bombay Ispat Udyog Pvt. Ltd. 3. The department has made out this case on following evidences: (a) The preventive party of Central Excise, Nashik, ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Proprietor of M/s. Simandhar Enterprises in his statement had categorically stated that each and every consignment of scrap sent by the suppliers, was first received and unloaded in their godown and were dispatched at later date to the customers. The enquiries carried out by Mumbai-III Commissionerate with Gujarat Sales Tax Authority revealed that no consignment of iron and steel scrap addressed to both the dealers had crossed the sales tax naka situated at Gujarat border during the years 2000-01, 2001-02, 2002-03& 2003-04 as per sales tax records. This implies that no material in question had been received physically by both the dealers from Gujarat to their godown at Bhivandi. Hence, subsequent delivery of the any consignment under cen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....09 ordered recovery of Cenvat credit amounting to Rs. 13,53,060/- from M/s. New Bombay Ispat Udyog Pvt Ltd and also ordered for recovery of interest, penalty was also imposed. The adjudicating authority further imposed personal penalty of Rs. 50,000/- each on Shri. Champshi M. Shah, Director, Shri. Chetan Damji Lodaya, Director and Shri. Hitesh Shah, Director, M/s. Simandhar Steelmovers (I) Pvt Ltd and penalty of Rs. 50,000/- on M/s. Simandhar Steelmovers (I) Pvt Ltd. Aggrieved by the Order-in-Original, appellants namely (i) New Bombay Ispat Udyog Pvt. Ltd (ii) Chetan D Lodaya (iii) Champshi M Shah filed appeals before the Commissioner(Appeals) who rejected all three appeals of the appellants therefore the appellants are before me. 5. Shri....