9911796707
TMI Blog2007 (10) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]-1. The relevant facts of the case in brief are that the appellants are registered dealer. It has been alleged that the appellant issued modvatable invoices to the buyers to pass on modvat credit without supplying the material. The adjudicating authority imposed penalty under Rule 173Q(1)(bbb) of the erstwhile Central Excise Rules, 1944. The Commissioner (Appeals) upheld the adjudication order. 2. The learned Advocate on behalf of the appellant submits that the representative of the appellant in his statement before the Central Excise Officers categorically stated that they have supplied the material to the buyers accompanied with the invoices. He also submits that there is no statement or any material to show that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Gill Road, Ludhiana, whereas the goods were loaded from their godown at Link Road, Opp. Maharashtra Bank, Ludhiana; that sometimes the goods were sold as such without unloading in their godown and the vehicle Nos. in such cases were written as per the suppliers invoices; that the payments in these transactions were received through cheques in most of the cases; that the trucks used to transport these goods were hired from transporters or from regular suppliers/ buyers and payment of freight was made in cash and many cases the freight was not paid as the goods were delivered locally and the owners of the trucks being regular customers/ buyers did not charge any freight being nominal; that he had also seen details of invoices issued by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned authorized representative (DR) heavily relied upon the decision of the Tribunal in the case of Baldev Raj Ram Murti (Supra). It is seen that that in the said case, it was found as a result of the detailed investigation that the transport company was non-existent. That the invoices were used from a invalid invoice book, the dealer and the supplier of the material inputs in their statement accepted that they have issued the modvatable invoice without supplying the goods. In the present case, I do not find any statement by the appellant and the supplier and the recipient of the inputs that the appellant issued the modvatable invoice without supplying the material. It is noted that in this case, the appellant in his stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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