9911796707
TMI Blog2013 (7) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... ally admitted that they have not received the goods manufactured by manufacturer - Name of the manufacturer required to be mentioned on the invoices - Since appellants have not received the goods from manufacturers, it was their duty not to pass on the credit to the subsequent buyers or the manufacturers – As per the decision in the case of VK Enterprises [2011 (7) TMI 970- CESTAT, DELHI], the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi Steel Co., it was noticed that these two dealers had passed an inadmissible credits to the appellants, who in turn had issued invoices to the manufacturer. It was also noticed no material was issued with invoices raised by M/s. Khemka Ispat Ltd. and M/s. Pasondia Steels Profile Ltd. and no goods were further issued to the two dealers. On the basis of investigations, the Show Cause Notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on the goods to show that goods were by M/s. Khemka Ispat Ltd. and M/s. Pasondia Steels Profile Ltd., It is difficult to allege that invoices were received by them without any goods. He, therefore, submits that the first stage dealer issued the invoices and sent the goods to them. The Order-in-Appeal passed by Commissioner (Appeals) is therefore not sustainable. 3. The Ld. Departmental Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue involved is whether the appellants are liable to penalty under Rule 25 of the Central Excise Rules. This is the fact that the appellants are second stage dealers who received the invoices from M/s. Bhagawati Trading Company and M/s. Ayushi Steel Ltd., being the first stage dealer. In their statement dated 19 February 2009, the appellants had categorically admitted that they have not recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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