2017 (5) TMI 331

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....payment of duty, whereas they neither manufactured the goods nor paid the duty. The invoices were issued to the first stage dealer, viz., J.K. Metal Feeders, who in turn issued the invoice of the registered dealer in favour of M/s. Rashtriya Metal Industries Ltd. (RMIL in short). M/s.RMIL availed Cenvat credit on such first stage dealer invoice. In the investigation, it has come on record that they neither manufactured the goods nor paid the duty even the transporters, in the inquiry, admitted that they have not transported the goods from the Wind Industries to J.K. Metal Feeders. A show-cause notice was issued to various parties. In the adjudication, a demand of Rs. 61,712/- against the wrong availment of credit was confirmed against RMIL.....

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....y them. Therefore, no penalty can be imposed on the person, who is not having any knowledge of any wrong doing by some other persons, i.e., J.K. Metal Feeders. 3. Shri H.M. Dixit, Asst. Commissioner (AR) along with Shri Sanjay Hasija, Superintendent (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. They relied on the following judgements: a) Krishnakumar Kachurulal Gupta - 2016 (338) ELT 442 (Tri-Ahmd) b) Gayatri Silk Mills - 2008 (231) ELT 497 (Tri Ahmd) c) Chintan Processors Pvt. Ltd. - 2008 (232) ELt 663 (Tri-Ahmd) d) Sheela Dyeing & Printing Mills Pvt. Ltd., - 2007 (219) ELT 348 (Tri-Mum) e) Akik Dyechem Pvt. Ltd. - 2013 (290) ELT 273 (Tri-Ahmd) ....