2010 (7) TMI 371

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..... were purchased and directly sent buyer and to avoid delay separate invoice was raised by them - no evidence has been produced by the department to show that machinery had been brought to the factory - machines were not brought in the factory, provisions of Rule 51A are not contradicted - penalty cannot be sustained - E/2992/2000 - A/985/2010-WZB/AHD - Dated:- 9-7-2010 - Shri B.S.V. Murthy, Memb .....

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..... re purchased and directly sent to M/s. Shailesh Corporation and to avoid delay separate invoice was raised by them. It was also submitted that there is no contravention or Rule 51A at all. 3. Learned DR fairly agrees that no evidence has been produced by the department to show that machinery had been brought to the factory. Once it is not proved that the machines were not brought in the fa .....

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