9911796707
TMI Blog2018 (11) TMI 1760X X X X Extracts X X X X X X X X Extracts X X X X ..... ority has not examined whether all 500 vehicles involved in such activity, therefore, the benefit of doubt goes in favour of the appellants who are able to show that these goods have been properly recorded in the stock and after manufacturing the goods, they have cleared the same on payment of duty. When these facts are not disputed, therefore, the credit to the manufacturer-buyer on the goods in question cannot be denied. Credit allowed - appeal allowed - decided in favor of appellant. - E/60482, 60494, 60534, 60542, 60545, 60550, 60576, 60607, 60685, 60718 & 60696-60697/2018-SMC - A/63422-63433/2018-SM(BR) - Dated:- 16-11-2018 - Shri Ashok Jindal, Member (J) Shri Naveen Bindal, AR, for the Appellant. Shri G.M. Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority with the following direction :- 5. After due consideration of the request made by both sides and the case law relied upon, I am of the considered view that the adjudicating authority is required to examine the newspaper report before denial of credit to the appellants. If there is any truth in the newspaper report, the same may be considered as evidence produced by the appellants for receipt of the inputs. Both sides are at liberty to produce the evidence in their favour to reach to real conclusion whether the appellants have received inputs or not. Thereafter the adjudicating authority shall decide the issue whether the credit be denied in such circumstances or not. 6. In view of the above observation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute in adjudication order itself by the adjudicating authority as mentioned that there were almost 500 vehicles involved in such type of activity but the adjudicating authority has not examined whether all 500 vehicles involved in such activity, therefore, the benefit of doubt goes in favour of the appellants who are able to show that these goods have been properly recorded in the stock and after manufacturing the goods, they have cleared the same on payment of duty. When these facts are not disputed, therefore, the credit to the manufacturer-buyer on the goods in question cannot be denied. In that circumstance, the credit is allowed to the appellants, consequently, no penalty is imposable on the appellants. 7. In the result, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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