2017 (3) TMI 290

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....l against the imposition of penalty on the charge of clandestinely removal of goods on the strength of parallel invoices/fake invoices. 2. As issue is common in all the appeals, therefore, all the appeals are disposed off by way of common order. 3. The brief facts of the case are that M/s HGI & Companies are manufacturing of pressure die castings of aluminium and zinc in the form of energy meter parts and two wheeler parts which they supply to 15 OEM buyers and the other appellant Sh. S.C. Gupta, who is Director of company and also authorized signatory in M/s Haryana General Industries. The appellants also get the said goods manufactured from the job worker namely M/s Hind Casting and M/s Hind Auto Cast etc. On the basis of intimation....

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....lso recorded which was not been relied by the authorities below. He also submitted that the appellants were also got the goods manufactured on job work basis from the job worker. All the goods were sent to the job worker through proper challan and received back by them and cleared from payment of duty. The job worker has also certified the same. On the basis of investigation conducted in the case of appellants, the show cause notice were also issued to the job workers for imposing penalties and the proceedings against the job workers have been dropped holding that the job workers have manufactured the goods and cleared the same to the appellants which has been cleared by the appellant on payment of duty and the co-relation of the entries ha....

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....l invoices, they produced only the photocopies and from where these photocopies has procured by Revenue has also not been proved by the Revenue. Merely, the statement that they have received these photocopies of invoices from Excise and Tax Department of Himachal Pradesh, in the absence of any documentary evidence, the parallel invoices are no acceptable documents, therefore, we hold that the duty cannot be demanded on this fake invoices produced by the Revenue. Therefore, demand of duty against the respondent on this account is also not sustainable. As the demand of duty is not sustainable against the main respondent, consequently, the penalties on all the respondents are not imposable. 8. As the Revenue has failed to establish the sour....