9911796707
TMI Blog2016 (11) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... placed on the decision of the case of Commissioner of Central Excise Ludhiana Versus M/s. Dhawan Steel Industries [2015 (10) TMI 1325 - CESTAT NEW DELHI] where it was held that Invoices issued by M/s. S K Garg and sons giving details of transporters as well as manufacturer supplier of the goods. No investigation was conducted at the end of manufacturer supplier as well as transporter of the goods to reveal the truth. The case has been made against the respondents on the presumption that supplier dealer is not existing firm therefore, there was only paper transaction. Cases cannot be booked merely on the presumption and assumption, there should be corroborative evidence to prove the allegations. In this case, allegation has not been supporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sons was cancelled on 21.07.2008 retrospectively. Further investigation revealed that the appellants before me have procured goods from M/s S.K. Garg Sons and availed cenvat credit on the goods purchased from M/s S.K. Garg Sons. As M/s S.K. Garg Sons found non existence, therefore it was alleged against the appellant that they have received the invoices but not the goods. In these set of facts a show cause notice was issued to the appellants to deny cenvat credit on inputs procured on the strength of the invoices issued by M/s S.K. Garg Sons. Consequently, duty was proposes to be demanded alongwith interest and penalty was sought to be imposed. The matter was adjudicated, cenvat credit was denied consequently duty was demanded along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stence where the goods to be stored. He further submits that the Ld. Commissioner (A) has examined the issue and allow the credit where the manufacturer/supplier has issued the invoice and on the same day goods have been received by the appellant to where there is a gap of seven days of more the cenvat credit was denied. As there was no storage capacity with Mr. S.K Garg Sons therefore, in that circumstances cenvat credit is rightly dis-allowed. 5. Heard the parties and considered the submissions. 6. I find that in the matter in hand no investigation conducted at the end of manufacturer/supplier or the transporter to reveal the truth whether manufacturer/supplier has supplied the goods in question to M/s S.K. Garg Sons or the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent on the presumotion that supplier-dealer is not existing firm therefore, there was only paper transaction. Cases cannot be booked merely on the presumption and assumption; there should be corroborative evidence to prove the allegations. In this case, allegation has not been supported with tangible evidence. Therefore, learned commissioner (Appeals) has rightly set aside the proceedings against the respondents. In these circumstances, I do not find any infirmity in the impugned order and same is uphel. Appeal filed by the Revenue is dismissed. 7. Therefore, relying on the precedent decision of the Tribunal in the case of M/s Dhawan Steel Industries (Supra) and M/s Jain Steel Tubes and other vide order No-96-102/16 CHD dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
