2013 (11) TMI 687

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..... invoices to dealer M/s Patiala Castings (P) Ltd. As such the manufacturer has availed credit on such invoices. Therefore, the applicants have not made out a total waiver of penalty - Prima facie case not in favour of assessee - Stay granted partly. - Appeal No.4132, 4133 of 2012 - Stay Order No.SO/55837-55838/2013 - Dated:- 30-1-2013 - Mr. S.S. Kang, J. For the Appellant: Shri K.K. Sharma, .....

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..... ls and further supplying the same to the manufacturer. The contention is that during investigation, the Revenue officer visited the factory premises and found that there are machineries for manufacture of goods, therefore, it cannot be said that the applicants have issued only invoices without supplying defective bars to the manufacturer. 5. Revenue conducted investigation and submitted that man .....

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