9911796707
TMI Blog2007 (1) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant. Shri S. Gautam, JDR, for the Respondent. [Order]. - The appellants filed these appeals against the impugned orders whereby penalties were imposed and in one case, recovery of Modvat credit is also ordered. 2. The contention of appellant is that as per the allegation, the appellant received the material from M/s. Majestic Industries Ltd. under two invoices No. 248 and 249 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice. The learned Commissioner (Appeals) vide order in appeal dated 31-1-2006 dropped the proceedings against the appellants as well as noticees who availed the credit on the strength of invoices issued by the appellants. The contention is that Commissioner (Appeals) in this order, held that appellant has produced necessary receipts that material was actually received by the appellants. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cond stage dealer and they received the material from one Majestic Industries under two invoices No. 248 and 249 dated 26-2-1999 and further supplied the material to customers. Proceedings were initiated in respect of the material supplied under these two invoices for recovery of credit which was availed by the customers of appellants on the ground that in fact no material was supplied. Only duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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