2016 (3) TMI 96

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..... ssued the cenvitable invoices, on the basis of which respondent has taken the credit. In fact the respondent used to give payment of these invoices through cheques and equivalent amount of cash has been returned. It is also a fact on record an investigation was conducted at the end of the respondent also wherein nothing incrimatory was found. Further, from the proceedings it is revealed that the r .....

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..... cannot be present in three tempos at a time. This statement has been relied upon by the Adjudicating Authority in support his case of non receipt of the goods by the respondent. As no cross examination has been awarded to the respondent the Ld. Commissioner (A) has rightly set aside the proceedings initiated in the show cause notice impugned. - Decided against revenue - Appeal No. E/1233/2007-EX( .....

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..... onducted at the end of the respondent wherein all inputs, finished goods, statutory records were found in order. Thereafter, the show cause notice was issued to the respondent to deny Cenvat Credit on the basis of the invoices issued by M/s. R. K. Enterprises. Consequently, demand of duty along with interest and for imposition of penalty a show cause notice was adjudicated. Demands proposed in the .....

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..... has merely issued the cenvitable invoices, on the basis of which respondent has taken the credit. In fact the respondent used to give payment of these invoices through cheques and equivalent amount of cash has been returned. It is also a fact on record an investigation was conducted at the end of the respondent also wherein nothing incrimatory was found. Further, from the proceedings it is reveale .....

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..... tempo. No prudent men can drive three tempos at a moment. Moreover, he cannot be present in three tempos at a time. This statement has been relied upon by the Adjudicating Authority in support his case of non receipt of the goods by the respondent. As no cross examination has been awarded to the respondent the Ld. Commissioner (A) has rightly set aside the proceedings initiated in the show cause n .....

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