2022 (11) TMI 946

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....ji Casting's case has been settled under Sabka 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 o....

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....of Goods Qty (in MT) Value (Rs.) Duty (Rs.) Cess (Rs.) Vehicle 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....

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....ithout actual receipt of the goods and the goods covered in these invoices appears to have been diverted in the local market by M/s 'SBC' as Shri Vijay Khurana of M/s Impex World, Mumbai in his statement dated 17.10.2006 categorically stated that M/s. 'SBC' have personally lifted the goods from their premises. 4.1 The statement of Shri Vijay Khurana 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 ....