SIMPLEX STEEL INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The dealer-appellant has approached this Court by filing the instant appeal under Section 35G of the Central Excise Act, 1944 (for brevity the Act') against the order dated 30-9-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity the Tribunal'). The Tribunal has recorded a categorical finding that the invoices on the basis of which Cenvat credit has been claimed had mentioned vehicle numbers which were found to be fictitious. The Tribunal also took note of the fact that the consignor M/s. Northern Industrial Corporation who had issued invoices did not even produced any GR or lorry receipt in support of the claim of having despatched the goods and it was found to be a common practice for the trucks to use the fake number plates. In respect of two invoices issued by M/s. Northern Industrial Corporation to M/s. Avtar Foundry and Workshop on their physical verification it was found that no goods have been received. It was taken to mean that M/s. Northern Industrial Corporation indeed issued invoices without sending any goods. After recording the aforesaid finding, the Tribunal concluded that the Cenvat credit has been rightly denied and equal amount of penalty on the appellant company under Section 11AC of the Act was also upheld.

(2.) Having heard the learned counsel we find that there are pure findings of fact and false claim of Cenvat credit was made by the dealer-appellant. The order of the authorities below and the Tribunal do not suffer from any legal infirmity. No substantial question of law in terms of Section 35G of the Act warranting admission of the appeal has been raised. The appeal is wholly without merit. Dismissed.