2010 (8) TMI 112

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..... by the parties and took cenvat credit fradulently. Commissioner (Appeals)and the tribunal held that this is not sufficient evidence for confirming the revenue's stand. High court upheld the decision of the Tribunal. - 92 of 2010 - - - Dated:- 11-8-2010 - CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. Kamal Sehgal, Advocate for the appellant. .....

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..... No., do not constitute sufficient evidence for holding that the goods covered under the octroi receipts were not received by the parties enabling them to take Cenvat Credit fraudulently?" 3. Learned counsel for the appellant fairly states that the Tribunal has followed its earlier order which has since been affirmed by this Court in CEA No. 47 of 2009 decided on 8.7.2009 titled Commissioner of C .....

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