2017 (11) TMI 996

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....t availment of CENVAT credit on the invoices issued by the non-existent dealers, whereas the other Appeal i.e. E/11544/2013-SM relates to refund of Rs. 5,53,624/-, which was appropriated against the aforesaid confirmed demand of Rs. 12,31,622/-. 3. Ld. Chartered Accountant Shri Mukund Chauhan for the Appellants submits that the Appellant was issued with the show cause notice on 15.1.2008 alleging wrong availment of CENVAT credit of Rs. 12,31,622/- on the invoices issued by M/s Dhanlaxmi Textile, M/s Tirupati Industries and M/s Sai Industries, who are non-existent dealers, accordingly, the invoices issued by them were not valid documents, hence, proposed to recover with interest and penalty. The said demand was confirmed by the adjudicati....

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....of the Hon'ble Gujarat High Court in Prayag Raj Dyeing & Printing Mills Pvt. Ltd.'s case (supra). He further submits that applying the principles laid down in the aforesaid case, the impugned order deserves to be set aside. 5. Per contra, the ld. A.R. for the Revenue has submitted that the principles laid down in Prayag Raj Dying & Printing Mills Pvt. Ltd.'s case in relation to demand raised for extended period, is not applicable to the facts and circumstances of the present case, inasmuch as the Appellant could not establish by adducing sufficient evidences even though claimed the existence of the three dealers on which, this Tribunal has remanded the matter to the adjudicating authority to examine the evidences in the form affi....

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....acts, this Tribunal remanded the matter to the adjudicating authority to scrutinise the evidences produced, including the affidavits and other evidence between the owners of shop provided on rent to the dealers. The Appellant had placed certain evidences which are found to be unreliable after its analysis by the adjudicating authority as well as by the ld. Commissioner (Appeals). The conclusion has been drawn that the Appellant had failed to establish that these dealers who had issued invoices to them, based on which the Appellant had availed CENVAT credit were not in existence. These facts were well within the knowledge of the Appellant, since they failed to establish their claim of existence of these dealers made before this Tribunal in t....