TaxTMI 
TaxTMI 
2023 (6) TMI 992
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.... Appellant Shri Ghanasyam Soni , Additional Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR The background of this case is that the appellant had cleared imported goods under VKGUY/DEPB licence/ authorizations issued by DGFT and purchased from one M/s. Padmavati Agencies Private Ltd. which was subsequently found to be forged licences. After knowing this fraud the appellant deposited t....
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....at the cenvat credit was denied on the ground that there was forgery and fraud in respect of licenses under which the imported goods were cleared. He submits that in the customs case the learned Commissioner customs has categorically held that the appellant was not the party to the forgery of licence committed by the seller of the licences. Therefore, the penalties were dropped. On the query from ....
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....oducts Vs. CCE - 1988 (35) ELT 543 (T) Padmini Products Vs. CCE - 1989 (43) ELT 195 (SC) CCE Vs. Chemphar Drugs & Liniments - 1989 (40) ELT 276 (SC) Pahwa Chemicals Pvt. Ltd Vs. CCE - 2005 (189) ELT 257 (SC) 3. Shri Ghanasyam Soni, Learned Additional Commissioner (AR) appearing in behalf of the Revenue reiterates the finding of the impugned order. He placed reliance on the following the jud....
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....Ltd Vs. CC (Port), Calcutta - 2005 (184) ELT 339 (Cal) ICI India ltd Vs. Commissioner - 2005 (187) ELT A31 (SC) 4. We have carefully considered the submission made by both sides and perused the records. We find that in the present case the cenvat credit was denied mainly on the allegation that there is a mala fide on the part of the appellant since there was forgery in the licenses under which ....