2022 (12) TMI 366

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.... on the charge of abatement in the offence of fraudulent availment of cenvat credit by M/s Shree Ram tubes Pvt Ltd. The role of the appellants in the present case are as under :- (1) Bablubhai Abdulbhai Khan is the proprietor of M/s. Palghar Golden Road Lines - This appellant is the proprietor of the transport company and the allegation on this appellant is that he facilitated clandestine clearance of goods in the guise of job work challan. He has provided three blank LRs to M/s. Dhaval showing transportation of goods against the job work challan issued by the M/s. Dhaval Industries. Therefore, the appellant had allegedly facilitated M/s. Shree Ram Tubes to evade the duty of Rs.4,35,079/- therefore penalty of Rs.90,000/- was imposed on th....

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....red for others. Learned Counsel submits that the appellant Shri Bablubhai Abdulbhai khan was not the proprietor at the relevant time. His father Late. Shri Matiullah Khan was proprietor of M/s Palghar Golden Roadlines who has expired in March, 2007 whereas the period involved in this case is June, 2006. Therefore, SCN ought not to have been issued to the present appellant Shri Bablubhai Abdulbhai Khan. Consequently, there is no question of proposing or imposing penalty under Rule 26 of Central Excise Rules,2002 3. Shri J. A Patel, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order which are related to the present appellant. 4. I have carefully considered the submission made by both ....

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....d in the modus operandi of wrong availment of Cenvat credit by M/s Shree ram Tubes Pvt Ltd. 4.2 In the appeal of M/s. Nissan Copper Ltd, Shri Sanjay S Maradia, Proprietor of Balaji Transport & Shri Vinod Bhadra, partner of Bhadra Transport their roles are interlinked. Though it was shown that M/s. Nissan Copper have imported copper melting scrap, ingots, wire rods etc. purchased on high sea sale basis but the goods were not brought to their factory, instead they sold such inputs to various buyers situated at Bhiwandi, Pune etc. Investigation also revealed that M/s. Nissan Copper shown the purchase of several consignment of re-melted copper ingots / wire rods from importer of Delhi which cleared from ICD Tuglaqhabad and availed cenvat credi....

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....early involved in facilitating fraudulent cenvat credit to M/s. Shree Ram Tubes Pvt Ltd therefore, penalty under Rule 26 was rightly imposed. 4.4 Regarding appellant Shri Rampratap Mahadevprasad Sharma, I find that he was the proprietor of Riddhi-Siddhi Roadways, Ghaziabad as per his statement dated 02.08.2007.He admitted that one LR for transportation of re-melted copper ingots and copper wires was issued showing the clearance by D.V Bakshi. They issued LRs but without transportation of goods. Thus, fake LR was issued by Shri Rampratap Mahadevprasad Sharma. Thus, he aided and abated in fraudulent availment of cenvat credit to M/s. Shree Ram Tubes Pvt Ltd. 4.5 Regarding the appeal of Shri Satish B Agarwal, Partner of Time and Space Hauler....