9911796707
TMI Blog2015 (1) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... d by M/s Sidh Balak Enterprises show the manufacturer of the goods as M/s JAS Casting Pvt. Ltd., Rajpura. The Department had earlier conducted investigation in respect of M/s Sidh Balak Enterprises, Mandi Govindgarh, vis-`-vis their transaction with M/s Jay Aay Alloys, Kala Amb and in course of investigation it had come out that the Proprietor of M/s Sidh Balak Enterprises is one Shri Sachin, that he had obtained Central Excise registration as registered dealer in the name of two other firms also and that he had neither any office premises nor any godown premises, and that he had taken godown on rent sometime in May 2004 but had surrendered the same in July 2004 and as such during the period of dispute, he had neither any office nor any god ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Govindgarh who, in turn, had received the goods from M/s JAS Casting Pvt. Ltd., Rajpura, that no inquiry has been conducted by the Department with M/s Sidh Balak Enterprises, that the entire case of the Department is based on the investigation in respect of the transactions between M/s Jay Aay Alloys Pvt. Ltd., Kala Amb and M/s Sidh Balak Enterprises, that just because the transactions between M/s Jay Aay Alloys, Kala Amb and M/s Sidh Balak Enterprises, Mandi Gobindgarh were bogus transactions, it cannot be presumed that the transaction between JAS Casting Pvt. Ltd., Rajpura and M/s Sidh Balak Enterprises were also bogus transaction, that the goods supplied by M/s Sidh Balak Enterprises to the appellant had been procured by them from M/s J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nquiry in respect of the transactions of M/s Sidh Balak Enterprises with M/s JAS Casting Pvt. Ltd., Rajpura has not been conducted, there is big gap between the time when M/s JAS Castings issued invoices for ingots to M/s Sidh Balak and the time when M/s Sidh Balak issued invoices to the appellant and since M/s Sidh Balak Enterprises had no godown during that period, it is unconceivable that the ingots supplied to the appellant company were purchased by M/s Sidh Balak from M/s JAS Casting Pvt. Ltd., that from the circumstances of the case, it is clear no goods have been supplied by M/s Sidh Balak Enterprises to the appellant and as such only the invoices have been issued and that in view of this, there is no infirmity in the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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