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TMI Blog2015 (2) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal is directed against the Order-in-Appeal in which the Commissioner (Appeals) set aside the demand of duty confirmed by the adjudicating authority. 2. The facts of the case are that respondents availed cenvat credit on the basis of invoices issued by the dealer. The vehicles No. mentioned in the invoice were found to be not transported vehicles such as motor cycle, scooter, moped, etc. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on identical issue in earlier orders set aside the penalties on the basis of Newspaper reports of Tribunal and The Times of India wherein it has been reported that 500 vehicles are running in Punjab State on fake registration. In the present cases, the Commissioner (Appeal) changed his mind on the ground that the same practice is still prevailing as the appellants have not taken any remedial acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has no godown than the burden is on the assessee who availed the credit to show by producing evidence that the duty paid inputs were actually received in the factory of production and used in the manufacture of dutiable goods. In these cases, as the Revenue by producing evidence of transporter and enquiries from transport office established that the vehicle numbers mentioned in the invoices are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has been discharged by the Revenue, therefore, the onus is on the appellant to prove that the duty paid goods were actually received in the factory and used in the excisable goods. In these circumstances, the impugned orders are set aside and the matter is remanded to the adjudicating authority to decide afresh in view of the decision of the Tribunal in the case of M/s Rajeev Alloys (Supra). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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