2014 (3) TMI 785

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..... yment of duty on the inputs which was supplied to the appellants and the appellants availed credit on the strength of invoices issued by the dealers, I find that the appellants failed to show the inputs received by the appellants and have suffered duty, therefore, the demand is rightly made. The impugned order confirming the demand is upheld - However, penalty reduced - Decided partly in favour of .....

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..... 3. The contention of the appellants is that the supplier of the inputs was registered with the Revenue and the credit has been availed on the strength of invoices issued by the registered dealers and there is no evidence in respect of the appellants connivance with the dealer to take undue credit. In the circumstances, the demand and the equal amount of penalty are not sustainable. 4. Revenu .....

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