2022 (12) TMI 768

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....6(2)(i) on the charge that these appellants have facilitated the fraudulent availment of Cenvat Credit to M./s Archon. The appellants being aggrieved by the imposition of penalty under Rule 26(2)(i) of Central Excise Rules, 2002 filed the present appeals. 2. When the matter was called out, none appeared on behalf of the appellant. From the record, it is observed that these appeals were listed on various dates i.e. 20.10.2022, 06.10.2022, 11.08.2022, 30.06.2022, however no one appeared for the hearing, therefore, the appeals are taken up for disposal. 3. Shri Tara Prakash, Learned Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order with regard to the imposition of penalty on the p....

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....ecutive and authorized signatory of M/s Topline recorded wherein he inter-alia stated that he was looking after all Central Excise related matters of M/s Topline, including issuing of Central Excise invoices etc; that they had not supplied any goods to M/s Archon under the Invoices No. Ex-518 dated 23.01.2013, EX-521 dated 25.01.2013 and Ex- 525 dated 28.01.2013, shown to have issued by them; that these invoices were only paper transactions to facilitate M/s Archon to avail CENVAT Credit wrongly. The said statement of Shri Ranchhod bhai was backed by Shri Jitendrabhai Manilal Patel, Sr. Manager of M/s. Topline and Shri Shailesh M. Patel, Director of M/s Topline in their respective statement dated 27.03.2015 and 18.04.2017." • R....