2022 (10) TMI 876

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....ed Representative for the Respondent ORDER The brief facts of the case are that the present appellant is the Director of M/s Bilpower Limited. There is a case against the Company that they have availed fraudulent Cenvat Credit amounting to more than Rs. 18 Crore without receipt of the inputs and also evaded the Central Excise Duty of Rs. 94,99,291/- on the clandestine removal of the goods. I....

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....ment. Therefore, the appeal is taken up for disposal. 3. Shri. Kalpesh P Shah, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the finding of the impugned order. He also referred to one compilation submitted by the Revenue on 22nd March, 2002, wherein the Revenue has relied upon the following judgments: • A/12582-12584/18 dtd. 05.10.....

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.... Company involved in the entire Modus Operandi of fraudulent availment of credit and evasion of Excise Duty on the clandestine removal of finished goods. Without the knowledge of the director it could not have been possible to make such a huge evasion of duty. Therefore, the involvement of the director is clearly established. The Adjudicating Authority for imposition of penalty on the appellant ha....

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....s, about receipts and consumption of inputs; and production and clearance of finished goods by employees working in the factory. The private records resumed during the course of searches at the factory premises of M/s. Bilpower, Karad, Silvassa and M/s. Bilpower, Vadodara were being maintained on his instruction. Shri R.K. Choudhary, in his statement dated 23.07.2009 has confessed the facts of tak....