2017 (12) TMI 1088

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..... ile the invoices may have been found to fake, there is no evidence that goods have not been received or that they have in anyway infringed the law to render them liable for confiscation. The appellant has also made good the credit wrongly availed. Their contention that there is no evidence of any attempt on their part to evade duty cannot be disregarded - Penalties set aside - appeal allowed. - E .....

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..... 2. The proceedings initiated against the noticees following investigations that the supplier, M/s Noor Tex, was fictitious and that the raw materials had been procured from the market. The claim of appellants is that they are job-workers for processing of fabrics and dyeing of yarn and that the suspect invoices covered goods obtained from suppliers on orders from M/s Prime Exports, the principa .....

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..... rom the statements. 4. Having heard the rival submissions and perused the records, it would appear that the supplier on record did not exist and that appellant had availed credit on receipt of goods that were not supported by documents prescribed as evidence of payment of duty. Appellant-assessee accordingly deposited the disputed amount of credit. The statements have not been controverted by t .....

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