2022 (11) TMI 946

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....bka Vishwas (Legacy Dispute Resolution)Scheme, 2019. As regard the present appellant he submits that except mentioning the wrong vehicle number on the detail given by staff of Shree Balaji Casting, there is no other offence. Therefore, the penalty was wrongly imposed. He referred to the finding of the Adjudicating Authority wherein he pointed out that as per the statement given on behalf of the Impex World there is only mistake of mentioning the vehicle number except that there is no mistake on the part of the appellant. 3. Shri J.A Patel, Learned Superintendent (AR) appearing on behalf of the Revenue taken me to the adjudication order wherein he has pointed out that there is a clear admission on behalf of Shree Balaji Castings that they h....

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....cle No. 1 15 25.06.2005 H.M. Scrap 22.000 26400 25038 500 GJ 9 V 5749 2 16 25.06.2005 H.M. Scrap 20.840 250080 23718 474 MH04 BU 3862 3 17 25.06.2005 H.M. Scrap 19.100 229200 22165 443 MH04 BU 4265 4 18 25.06.2005 H.M. Scrap 23.145 277740 26859 536 MH04 P6507 5 19 25.06.2005 H.M. Scrap 21.500 258000 24950 498 MH06 K 6226 6 20 25.06.2005 H.M. Scrap 18.500 222000 21469 429 MH04 AL 9563 7 21 29.06.2005 H.M. Scrap 21.210 265125 41042 820 MH04CA 5754 8 27 09.09.2005 H.M. Scrap 21.210 254520 41041 820 GJ 9 V 5749 9 28 09.09.2005 H.M. Scrap 20.350 244200 31156 622 MH04 BU 4265 10 29 09.09.2005 H.M. Scrap 17.100 205200 26180 523 MH06 K 6226 11 30 09.0....

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....a of Impex World was also discussed by the Adjudicating Authority in following paras: "26.6. Regarding penalty proposal on M/s Impex World A-369, TTC Industrial Area, MIDC, Mahape, Navi Mumbai. 26.6.11 find that the Dealer M/s Impex world A-309, TTC Industrial Are MIDC, Mahape, Navi Mumbai has issued 13 cenvatable invoices on the strength of which M/s SBC have availed fraudulent Cenvat Credit amounting to Rs.3,93,715/ without receipt of goods as discussed in para 10.1 supra sh Vijay Khurana, of M/s Impex World, in his statement dated 17.10 2006 has stated that the invoice No. 27/09.09.2005 issued to M/s. SBC against the Bill of Entry No. 898549 / 22.06.2005 was not correct in as much as no goods have been imported by them against the sa....