2005 (1) TMI 559

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..... der]. Heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri K. Sanyal, ld. JDR for the respondents. 2.The appellants have a good prima facie case in their favour. Accordingly, I waive the condition of pre-deposit of duty and penalty and hear the appeal. 3.Shri Chattopadhyay submits that they have purchased the inputs from M/s. Bengal Engineering Works at 1, River Side .....

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..... He, therefore, submits that the appeal may kindly be allowed. 4.Shri Sanyal supports the impugned order. 5.In the present case, a perusal of the show-cause notice will reveal that the allegation against the appellants is that they have purchased the inputs from M/s. Bengal Engineering Corporation at 1, River Side Road, Howrah. Whereas in the reply to the show-cause notice, the appellants have .....

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..... the Department on subsequent enquiry is not having any godown. It cannot be fatal for the appellant. There is no dispute that the inputs have been received by the appellants duty paid under cover of proper invoices issued by the dealer and the appellant had made payment against the inputs received by Account Payee Cheque. There is no dispute that the input has been used by the appellants in their .....

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