2017 (4) TMI 315

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..... contrary evidence to show that the appellant was dealer of similar goods not imported. In absence of any evidence to show the appellant’s oblique motive, there cannot be suspicion to hold against the appellant - appeal allowed. Refund of SAD - CENVAT credit - there was no endorsement of the condition of the notification and no Cenvat credit is admissible in respect of the goods covered by the s .....

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..... apprehension was not substantiated by any enquiry or investigation. 2. Para 2 of the show cause notice in Appeal No. C/42561/2014 only says that the goods cleared being later, sales invoice should not have been prepared earlier giving rise to the inference that the sales were not out of the imported consignments. But that is not permissible in law because future sale is not prohibited by Sale .....

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..... 2014 7. In the present appeal, appellant s submission is that there was no endorsement of the condition of the notification that no Cenvat credit is admissible in respect of the goods covered by the sales invoice. He says that this is no more in controversy in view of the decision of the Larger Bench of the Tribunal in the case of Chowgule Company Pvt. Ltd. v. Commissioner of Customs - 2014 .....

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