9911796707
TMI Blog2018 (5) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of Central Excise duty paid on various goods purchased from first stage registered dealers. During the period 2007 to 2008 on verification of the records by the DGEI officers, it was noticed that the description mentioned in the original duty paying documents issued by the registered dealers was different from the description mentioned in the original duty paying documents of the manufacturer coming to a conclusion that appellant had not received the goods of the description mentioned in the duty paying documents of the registered dealers, show cause notice was issued for demand of the amount availed as CENVAT credit with interest and also for imposition of penalties. Appellant contested the show cause notice on merits as well as on lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond that and cause verification where the registered dealer had procured the goods as per the description on manufacturing invoice. He would submit that the following case laws as laid down this proposition of law and which are in favour of the main appellant herein. i. CCE & Service Tax Vs. Juhi Alloys Ltd., [2014 (302) ELT 487 (ALL.)] ii. CCE, Kanpur Vs. Juhi Alloys Ltd., [2013 (296) ELT 533 (Tri. DEL)] iii. CCE & C. Ex, Kanpur Vs. RHL Profiles Pvt. Ltd., [2013 (292) ELT 313 (Tri. DEL)] iv. Luxmi Metal Industries Vs. CCE, Delhi [2013 (287) ELT 487 (Tri. DEL)] v. Transpek Industries Ltd., Vs. CCE, Vadodara [2010 (249) ELT 91 (Tri. AHMD)] vi. Elveety Industries Pvt. Ltd., Vs. CCE, Bangalore [2001 (130) ELT 199 (Tri. Chennai) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he description given in the registered dealer invoice in the column of manufacturer tallies in the description given in the excise invoice in the registered dealers invoice and the description given in the commercial invoice is in accordance with the purchase order number reflected on all the documents. We find that appellant cannot be put to any further strict proof as to call for the documents received by the dealer from the manufacturer and tally the description mentioned in the invoices raised by the registered dealer etc. This law is now fairly settled by the judgment of Hon'ble High Court of Allahabad in the case of Juhi Alloys Ltd., (supra) and various other decisions of the Tribunal as mentioned herein above. On this point itself, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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