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TMI Blog2009 (2) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order]. These two appeals have been filed by the appellants against the imposition of penalty on them. A penalty equal to duty under Section 11AC has been imposed on M/s. Arihanth Textiles and a penalty of Rs. 50,000/- has been imposed on Glamour Dyeing Printing Mills Pvt. Ltd. under Rule 15(1). The penalty has been imposed on the ground that the invoices on the basis on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting who in turn supplied the processed fabrics to Astha Exim who exported the same and claimed rebate. It is the department s case that no grey fabrics (yarn) was received by the appellants, the all transactions are only on paper. 2. Shri Mukund Chouhan, C.A., appearing on behalf of the appellants submits that Arihant Textiles had received yarn and not grey fabrics as alleged in the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty should have been imposed on them. On the other hand learned J.C.D.R., submits that the verification conducted by the Revenue shows that while the duty payment and the invoice numbers were correct, the office copies of the invoices with the supplier show somebody else s name. She also pointed out that in the invoices issued by Bhilosa, the name of Arihant Textiles has been written in hand ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eive the yarn covered by the invoices on the basis of which they have taken credit, I do not think Revenue has made out a case against the appellants. I agree with the learned C.A., that they were not required to do any further in the absence of any evidence put forth along with the show cause notice to show that they had not actually received yarn. Accordingly, appeals filed by the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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