2022 (12) TMI 126

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....tant appeared for the Applicant Shri G. Kirupanandan, Superintendent (AR) for the Respondent ORDER RAMESH NAIR These two appeals are directed against order in original No. AHM - EXCUS- 003-COM-003-19-20 dated 10.07.2019 wherein demand of alleged fraudulent cenvat credit of Rs 50,81,22,157/- was confirmed against M/s Archon Engicon Limited on the ground that M/s Accord Industries Limited ha....

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.... issued any documents which helped M/s Archon Engicon Limited for fraudulent availment of Cenvat Credit . He submits that the appellants being transporters had not issued any note and not involved in transportation therefore imposition of penalty under Rule 26 (2) is unjustifiable. He further submits that there is no act of the appellant whereby the appellant has abated in the fraudulent availment....