2016 (12) TMI 1707

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..... entral Excise Customs & Service Tax Versus M/s. Juhi Alloys Ltd., Anil Kumar Shukla [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT], where it was held that The goods where demonstrated to have travelled to the premises of the assesee 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 situat .....

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..... td. The said raw materials were received by assessee in his factory under the cover of form 31 issued by the Trade Tax Department. Later, it was found that M/s. M.K. Steels Pvt. Ltd. has issued the same invoices in number of cases from Kolkata. An investigation was carried out pertaining to various assessee s. In case of another assessee the matter has travelled up to the Hon ble jurisdictional Hi .....

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..... 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 assessee to go behind the records maintained by the first stage dealer. The assessee, in the present case, was found to have duly acted with all reasonable diligence in its dealings with the first stage dealer. 3. .....

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