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TMI Blog2017 (9) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 1475 - ALLAHABAD HIGH COURT], where the assessee was found to have duly acted with all reasonable diligence in its dealings with the first stage dealer, and credit was allowed. The transactions in respect of inputs in dispute were reflected in the books of account and therefore, the above stated ruling of Hon'ble High Court of Allahabad is squarely applicable in the present case - appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ode No. AA1PA5595NXD001. Appellant had received the said M.S. Scrap under the invoice issued by second stage dealer. On 12/12/2008, appellants were issued with a Show Cause Notice stating that the investigation was carried out against M/s M. K. Steels 77, N. S. Road, Howrah which revealed that M/s M. K. Steels was involved in passing on benefit of Cenvat credit without having any invoice establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Original Authority confirmed the demand and imposed equal penalty. Aggrieved by the said order appellant preferred appeal before Id. Commissioner (Appeals). The Id. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No. 217-CE/LKO/2009 dated 23/11/2009 wherein the Id. Commissioner (Appeals) did not interfere with the said Order-in-Original dated 28/04/2009 and dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commissioner of Central Excise, Customs Service Tax Versus Juhi Alloys (supra). 5. Having considered that the facts of the case and that both the parties have agreed that the issue is squarely covered by the ruling of Hon'ble High Court of Allahabad in the case of Commissioner of Central Excise, Customs Service Tax Versus Juhi Alloys (supra) I find that the Hon 'ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In such a situation. It would be impractical to require the assessee to go behind the records maintained by the first stage dealer. The assessee, in the present case, was found to have duly acted with all reasonable diligence in its dealings with the first stage dealer. I find that the transactions in respect of inputs in dispute were reflected in the books of account and therefore, I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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