TaxTMI 
TaxTMI 
2018 (11) TMI 1231
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....i has revoked Appellant's Licence on the ground that Appellant allegedly tampered the name and address of importer in 2 B/E pertaining to ICD, Panki, Kanpur and thus knowingly aided and abetted fraudulent availment of CENVAT Credit by importer. 2.1 The brief facts in this case- a team of the officers of Central Excise Division, Raebareli visited the factory of M/s Quality Packaging, A-6, Sector 20, Industrial Area, Jagdishpur on 10.10.2014 and during the visit checked the records maintained by them. During checking the officers noticed that the unit had availed and utilized CENVAT credit on the strength of 2 B/E No. 296544 dated 12.08.2013 and 5689777 dated 03.06.2014 which were actually issued in favour of M/s Shree Packagings (A unit of Ganga Bag Udyog Pvt Ltd.), A-8, Sector-20, Industrial Area, Jagdishpur. Later on, the party manually tampered with the name reflecting on the body of B/E and changed it in the name and style of M/s Quality Packagings (A unit of Ganga Bag Udyog Pvt. Ltd.), A-6, Sector-20, Industrial Area, Jagdishpur. 2.2 The changes in the B/E were made manually under seal and signature of Superintendent, ICD, Panki and as the representative of M/s Quality Pa....
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....ackaging, but categorically stated that Appellant never received any letter from the importer for amendment of the name in Bs/E or that the alteration in the subject Bs/E was made by them. 2.6 Refuting Appellant's contention, learned Inquiry Officer affirmed the charges against Appellant with following finding "8.2.1 I find that CB admitted that there would have been a mistake on their side, the Bills of Entry were actually filed in the name of M/s. Shree Packaging instead of the other unit i.e. M/s. Quality Packaging the said mistake has occurred due to human error only wherein, while entering the name in the checklist instead of branch I the operator at their end would have entered branch 2 due to similarities in the name and address. The submission of importer / asessee is that Shree Packaging, Jagdishpur have communicated vide letter dated 09.12.2013 to the CB regarding amendment in the name & Address mentioned in the Bills of entry. Considering the sesquence of events it is clear that initially the CB filed the Bills of Entry in the name of M/s. Shree Packaging instead of the other unit i.e. M/s Quality Packaging and when this mistake was noticed by virtue of lette....
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....carried out by appellant is patently perverse and contrary to evidence available on record and hence the order cannot be sustained. 4.1 Per contra, learned DR reiterating the findings of the learned Commissioner stressed that it is a fact on record as admitted by Appellant that at the time of initial filing of B/E, Appellant's operator committed an error in entering importer's name and therefore on being intimated about the error, Appellant only must have made the corrections in the Bs/E and as Appellant made the correction unauthorizedly, there is no error of judgment on the part of Commissioner in holding Appellant guilty of violation of CBLR and revoking the licence. 4.2 On perusal of impugned order we find that learned Commissioner has confirmed the charge on the presumption that appellant resorted to tampering solely on the ground that initially appellant filed the Bs/E in the name of M/s Shree Packaging instead of other unit M/s Quality Packaging and when this mistake was brought to Appellant's notice by the importer vide letter dated 09.12.2013, Appellant resorted to tampering of the name and address of the importer in the Bs/E. 4.3 Therefore, the only issue to be d....
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....ommissioner Central Excise, that the Bs/E were filed in the name of M/s Shree Packaging a unit of Ganga Bag Udyog Pvt. Ltd., A-8, Sector 20 Industrial Area Jagdishpur and that no amendment either through EDI systems or manually has been done in respect of said Bs/E. 11.05.2017 Assistant Commissioner, Central Excise, Raeberali issued a Show Cause Notice to importer proposing recovery of CENVAT Credit availed against subject 2 Bs/E and imposition of penalty with no allegation that the alteration were made by Appellant. 20.07.2017 Importer filed a reply to Show Cause Notice wherein also importer did not state anywhere that alterations were made by appellant-CB or mentioned about any letter written to appellant for amendment. 21.09.2017 Assistant Commissioner, Raeberali passed Order-in-Original denying CENVAT Credit and imposing penalty. In the said order, Assistant Commissioner did not refer to any letter from importer to appellant in respect of amendment. Vide separate letter, Assistant Commissioner, Raebareli forwarded a copy of the order along with his comments and documents to Additional Commissioner Allahabad wherein for the first time he referred to a letter....
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....by them; (vi) letter dated 09.12.2013 does not contain any indication that the same was ever served on Appellant as no acknowledgement or postal receipt or courier receipt was ever furnished by importer or is available on record to indicate that the said letter was ever issued by importer or ever served on Appellant at any point of time; (vii) said letter refers to only One B/E i.e 2965644 dated 12.08.2013, whereas the finding of the Commissioner is that the alterations were carried out in 2 Bs/E viz 2965644 dated 12.08.2013 and 5689777 dated 03.06.2014, there is no letter on record qua the other B/E. 5.2. We notice that by making such alteration Appellant did not stand to gain in any manner and the only person who stood to benefit from such alteration was the importer and at no point of time during investigation, despite opportunity being available, importer did not furnish or relies on the said letter dated 09.12.2013 or stated that cuting in the Bs/E was made by appellant. Moreover no evidence of any kind was ever furnished by importer to establish issuance or service of said letter on appellant, bald assertion that they wrote the letter dated 09.12.2013 to appellant cannot b....