2013 (10) TMI 668

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..... stigation showed that vehicle numbers as reflected in the invoices issued by the dealer were of two-wheeler and as such it was not possible to transport huge iron and steel materials in the said two wheelers - There is also a statement of dealer admitting that only the invoices were issued and no corresponding inputs were delivered – Prima Facie the appellant does not have a good case so as to dis .....

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..... vestigation conducted by the Revenue, the said inputs were received from the Registered dealers M/s. H BR Steel Corpn. Ludhiana. The search of premises of the Registered dealer reveal that there was no stock at his godown premises or in RG 23 D 1 register. Further, investigation showed that vehicle numbers as reflected in the invoices issued by the dealer were of two-wheeler and as such it was not .....

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