2022 (12) TMI 126

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....ri Vipul Khandhar, Chartered Accountant 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 groun....

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....the reason that they have not prepared or 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 appella....

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....ngicon Limited. The fact is not under dispute by the Revenue as well as by the appellant that the appellant have admittedly provided the blank LRs to M/s Accord which were used for passing of fraudulent cenvat credit . Accordingly the act of giving blank LR books itself clearly falls under purview of Rule 26(2) of Central Excise Rules, 2012. It is immaterial that whether the appellants were handli....