2018 (2) TMI 691

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ders - 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/70009/2016-EX[SM] - A/70028/2018-SM[BR] - Dated:- 10-11-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri A. K. Jain, (Consultant), for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 invoices. The Central Excise Officers recorded the statement under Section 14 of the Central Excise Act, 1944 of appellant who stated that they recei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ld. Commissioner (Appeals) decided the issue through impugned Order-in-Appeal dated 05/08/2015, 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 of the facts on record, I find .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X