2018 (6) TMI 1246

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....lling under Chapter 39 of Annual Tariff Act. Their factory was visited by officers on 22.07.2011 who conducted various checks and verifications. As a result, it was noticed that the appellant had availed Cenvat credit of duty paid on the polythene films received from one M/s Shree Balajee Sales, a registered dealer, on the basis of the invoices issued by the said dealer. However, the entries in the material received advice, the said goods were mentioned as HDPE cloth. As such, revenue entertained a view that the asessee had availed the credit on the basis of the invoices only issued by the registered dealer without actually receiving the inputs. 3. On the above belief, further investigations were conducted at the end of Shri Balajee Sale....

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....o mention the material as HDPE cloth. They also submitted that their dealer has confirmed having sent the goods to the asessee and the benefit thereof cannot be denied on the sole ground of difference in the description of the goods. The demand was also assailed on the point of limitation. 6. The said show cause notice was adjudicated by the original adjudicating authority who did not find favour with the appellant's contention and confirmed the demand to the tune of Rs. 16,32,568/- alongwith imposition of penalty of identical amount under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11 AC of the Central Excise Act. Further, penalty of Rs. 4,00,000/- were imposed upon Shri Balajee Sales under the provision of Central Excise ....