2017 (10) TMI 1051

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..... h the counsels that it will apply equally to the case of respondent also - it was held in that case that The goods were demonstrated to have travelled to the premises of the assessee under the cover of Form 31 issued by the Trade Tax Department, and the ledger account as well as the statutory records establish the receipt of the goods. In such a situation, it would be impractical to require the as .....

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..... r of Central Excise, Customs and Service Tax Vs. Juhi Alloys 2014 (302) E.L.T. 487 (All.) wherein a finding of fact was recorded and approved by this Court also that, ... assessee was a bona fide purchaser of the goods for a price which included the duty element and payment was made by cheque. The assessee had received the inputs which were entered in the statutory records maintained by the asses .....

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..... ndent has been allowed. 4. Once on the question of facts parties have agreed before Tribunal that it would equally be applicable in the case of present Assessee-respondent also as applicable in Commissioner of Central Excise, Customs and Service Tax Vs. Juhi Alloys (supra), and judgment has been allowed to be passed by Tribunal with the consent of learned Counsels for parties, in our view, ther .....

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