2007 (9) TMI 247

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....jak, SDR, for the Respondent. [Order per: Mr. M. Veeraiyan, Member (Technical)] - This is an appeal against the order of the Commissioner (Appeals) No.RS/14/SRT-I/06 dt.29/1/2006. By this order the Commissioner(Appeals) has upheld the order of the Original Authority No.SRT-I/Div-II/Adj.-SS/Dem-11/05-06 dt.30/9/2005 ordering recovery of wrongly availed cenvat credit of Rs.3,66,300/- along with i....

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....as fake/fictitious dealers/weavers. (d) The Original Authority ordered recovery of wrongly availed credit amounting to Rs.3,66,300/- along with interest and also imposed a penalty of Rs.1 lakh. The order was issued without prejudice to any other action that might be taken against them under Central Excise Law or any other law for the time being in force. (e) Commissioner (Appeals) upheld the....

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....paid the duty at his end. He also relied on the decision of the Tribunal in the case of M/s. Sheela Dyeing & Printing Mills Pvt. Ltd.(order No.A/431/WZB/A'bad/06 dt.1/12/06). 6.  It is not in dispute that the credit has been taken on the basis of invoices issued by  M/s.N.K. Rayon and M/s. Massom Creation. They did not exist in the address given by them. The registration certificates ....