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TMI Blog2017 (1) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... 830-61831/2016-SM[BR] - Dated:- 23-12-2016 - Mr. Ashok Jindal, Member (Judicial) None- for the Assessee Sh. V. Gupta, AR- for the Revenue ORDER Per Ashok Jindal Both sides are in appeal against the impugned orders. 2. The facts of the case are that the assessee procured goods from one M/s S.K. Garg Sons who is a first stage dealer who got registered with the department w.e.f. 05.12.2003. An investigation was conducted at the premises of M/s S.K. Garg Sons on 14.08.2007, it was found that the premises was locked and godown is also non-existent. Enquiries were made with the landlord who stated that M/s S.K. Garg and Sons has vacated the premises in 2003, itself and thereafter he never let out the premises t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was revealed that as M/s S.K. Garg Sons was engaged in issuing of the fake cenvatable invoices for availment of cenvat credit to the assessee and no godown was in existence where the goods to be stored. In that circumstances, the cenvat credit is to be denied to the assessee, therefore, the impugned order qua and allow the cenvat credit to the assessee be set aside. 4. None appeared on behalf of the assessee nor any request for adjournment has been received. Considering the fact that on the basis of investigation conducted at the end of S.K. Garg Sons this Tribunal has dealt various cases and allowed cenvat credit to the assessee. In that circumstances, the appeal is taken up for disposal. 5. After considering submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices issued by M/s S.K. Garg and Sons giving details of manufactures 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 respondent 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 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 infi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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