2012 (2) TMI 266

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..... ppellant in this case is a second stage dealer who buys iron and steel products like round bars from the first stage dealer M/s Rajdhani Industrial Corporation who had in turn shown the goods were brought from M/s Haryana Steel & Alloys Ltd, a manufacturer of such goods. Revenue conducted search of the first stage dealer and the other evidence gathered showed that these goods were never manufactur .....

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..... s that in this case, investigation was conducted at the end of M/s Haryana Steel & Alloys Ltd. It was found that they issued fraudulent invoices to many parties including the First Stage Dealer in this case. Now individual appeals filed by the first stage dealers and second stage dealers are coming up for hearing. He submits that the real issue is not whether the goods have been received by the us .....

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