TaxTMI 
TaxTMI 
2017 (9) TMI 1251
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....mmr./08 dated-26.05.2008. The appeals are filed by Motihari Chini Udyog (MCU), Shri Bimal Kumar Nopany, Chairman (MCU), M/s. Uniflex Freight Carriers Pvt. Ltd. (UFC), M/s. Steel Centre, M/s. Bhagawati Steel Centre (BSC) & Shri Bimal Kr. Kheria, Partner (UFC). 2. This is the second round of litigation before the Tribunal. In the last round of litigation vide the earlier order No.S-549-554/A-1205-1210/KOL/2007 dated-26.06.2007, the Tribunal had remanded the matter to the adjudicating authority with the direction to provide copy of relied upon record to various noticees before re-adjudicating the case. The same was complied with and the adjudicating authority passed the present order as follows: i) CENVAT Credit amounting to Rs. 1,16,03,....
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....quantity of all the receipt of items of iron and steel like plain plates, angles, channel, c.r. coils etc. from BSC were outrightly shown to have been issued for installation or use for manufacture of final products by entering the remark as received in receipt column and balance of such capital/inputs was always shown as nil . (c) The examination of RG-23C Part-II accounts indicated MCU availed 50% of credit was admissible in same financial year and remaining 50% in subsequent financial years. (d) The availment of 50% credit during the year 2001-2002 was also certified on relevant invoices of BSC which were recovered from MCU. (e) Upon examination of aforesaid invoices and RG-23C Pt-I & II of MCU, it was noticed that during the pe....
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....so narrated that owners of vehicles, shown to have transported the goods to MCU, stated that they have not transported the goods as claimed to have been transported in their vehicles. (j) Shri Bimal Kumar Nopany, Chairman of M/s. Eastern Sugar & Industries Ltd. stated that MCU is its division and all the aforesaid procurements and payment therefore were made by their Calcutta office as per his instruction through cheque. (k) Shri Bimal Kumar Kheria, Partner of BSC in his statement could not give satisfactory explanation to the mention of aforesaid vehicle, which was not capable of carrying the said load, in consignment notes and also could not explain the absence of weighment ship. Similarly, he also could not explain the absence of r....
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....t notes but the investigation undertaken at the end of UFC has established, through the statement of Shri Bithal Agarwal, that UFC has never undertaken transportation of goods covered by the invoices, issued by the two suppliers. It has been admitted that the consignment notes have been issued only in return for on 2% commission. Further, the Department undertook verification of vehicle numbers in the consignment notes of UFC in respect of the both suppliers. But the vehicles shown to have been used for transportation of goods by UFC, were found to be light motor vehicles, Maruti Car, Bajaj Scooters etc. which were not capable of carrying the load as indicated in the consignment notes. 7) Verification of the bills filed at the end of MCU....