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TMI Blog2018 (10) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... ispatch of those goods from such premises to the factory of the appellant - the receipt of duty paid goods under the cover of Central Excise invoice in the factory of the appellant cannot be questioned or doubted under such circumstances. In absence of any plausible evidence being produced by Revenue in support of claim of non-receipt of duly paid goods in the factory and availment of wrong credit by the appellant, the adjudged demand cannot be confirmed on the appellant - credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/87160/2015 - A/87493/2018 - Dated:- 26-9-2018 - Shri S K Mohanty, Member (Judicial) Shri Vinod Awatani, CA for Appellant Shri A.S. Parakh, Asst.Comm. (A.R) for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) vide impugned order dated 13/07/2015, in rejecting the appeal filed by the appellant and also enhancing the penalty to equal amount of denial of Cenvat Credit in terms of Rule 15 (2) of the Rules read with Section 11AC of the Central Excise Act, 1944. Besides, the impugned order also held that the appellant is liable to pay interest under Rule 14 of the Cenvat Credit Rules read with Section 11AA 11AB of the Act. The appellant has assailed the impugned order before the Tribunal. 2. Heard both sides and perused the records. 3. The appellant procured the raw materials, ie., Ethyl Acetate through M/s.Solvex Interchem Pvt. Ltd., a registered dealer under the Central Excise statute. In some cases, such dealer had received the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of excisable goods at its registered premises and thereafter, dispatch of those goods from such premises to the factory of the appellant. Thus, the receipt of duty paid goods under the cover of Central Excise invoice in the factory of the appellant cannot be questioned or doubted under such circumstances. It is also an admitted fact that considering the role of the dealer M/s. Solvex Interchem Pvt. Ltd., in the transaction made with the appellant, the authorities below have also dropped the proposals made in the show-cause notice for imposition of penalty on him. Thus, in absence of any plausible evidence being produced by Revenue in support of claim of non-receipt of duly paid goods in the factory and availment of wrong credit by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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