2017 (12) TMI 825

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..... considered as an evidence - merely because some data on the computerized invoices are written by hand not sufficient to hold that such invoices are bogus and fabricated - appeal allowed - decided in favor of appellant. - E/87415/14 - A/90343/2017SMB - Dated:- 30-10-2017 - Mr. Raju, Member (Technical) Ms. Namita Joshi, Company Representative for appellant Shri. H.M. Dixit, Asst. Comm. .....

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..... a show-cause notice and the same was confirmed. While confirming the demand, penalty was also imposed on the appellant and the amount paid by the appellant along with interest was appropriated. The Ld. Manager of the company argued that the appellants have reversed credit along with interest and therefore, there is no loss to the Government. She further argued that there is no evidence that the go .....

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..... lled in. He argued that at the material time the appellants were making computerized invoices and the fact that invoices for these clearances were made partly by hand shows that these invoices are nothing but fabrication. He pointed out that audit team has clearly stated that they had taken tour premises and found that capital goods have been removed. 4. I have gone through the rival submission .....

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