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TMI Blog2020 (1) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... mongst them was a recorded transaction and the payments were made through banking channel i.e. by way of cheque from the ledger and bank statements. The AO found that the noticee had maintained detailed account of every transaction and payments made by TEPL to the BIPL and SMI were in cheques only. It appears that the genuineness of transaction was in question on the basis of the complaint made by the petitioner. However, the fact that the transactions were not genuine has not been established since Mr. Mamraj Negi, Manager, TEPL retracted on his earlier statement in support of the complaint - That being in position, the grievance raised by the petitioner in the present petition, is not merited. Petition dismissed. - W.P.(C) 10641/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Order-in- Original dated 31.10.2013. In appeal, CESTAT vide Final Order dated 02.12.2014, again remanded the matter to the Adjudicating Authority as no cross-examination had been conducted. The matter has been finally disposed of by the Commissioner, Delhi-II vide its Order-in-Original dated 14.02.2017, imposing a penalty of ₹ 2,250,000/- on TEPL and dropping the entire demand of ₹ 5,01,69,276/-. Though the order was anti-revenue, the committee of Chief Commissioners, comprising of the Chief Commissioner of Central Excise, Delhi the Chief Commissioner of Service Tax, Delhi vide order dated 13.04.2018 in CCO(DZ)CT/RTI/RK/261/17 reviewed the same and decided to drop the demand against the noticees. Aggrieved with the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng credit against those invoices. He further stated that the goods corresponding to the bills were always received and there was no case where the goods covered by the invoices were not received. The AO also verified the fact that every transaction amongst them was a recorded transaction and the payments were made through banking channel i.e. by way of cheque from the ledger and bank statements. The AO found that the noticee had maintained detailed account of every transaction and payments made by TEPL to the BIPL and SMI were in cheques only. 3. It appears that the genuineness of transaction was in question on the basis of the complaint made by the petitioner. However, the fact that the transactions were not genuine has not been e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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