2018 (2) TMI 690

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..... Shanker Traders - it is not conclusively established that the appellant did not receive the inputs - the SCN dated 20/04/2012 is not sustainable - appeal allowed - decided in favor of appellant. - E/70008/2016-EX[SM] - A/70025/2018-SM[BR] - Dated:- 10-11-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri A. K. Jain, (Consultant), for Appellant Shri Pawan Kumar Singh, Superintende .....

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..... Enterprises stated before the Central Excise Officers that M/s Isha Enterprises never supplied material to M/s Shanker Traders. The invoices issued by M/s Shanker Traders had information that M/s Isha Enterprises was the First Stage Dealer in respect of the goods covered by said invoice. The Central Excise Officers recorded the statement under Section 14 of the Central Excise Act, 1944 of appella .....

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..... Commissioner (Appeals). The ld. Commissioner (Appeals) decided the issue through impugned Order-in-Appeal dated 14/08/2015, wherein ld. Commissioner (Appeals) upheld the Order-in-Original dated 17/07/2014. Aggrieved by the said order, appellant preferred appeal before this Tribunal. 3. Heard both the parties and perused the record. 4. Having considered the rival contentions and on perusal o .....

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