9911796707
TMI Blog2021 (6) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... prises and M/s Gandhi Springs, it is clearly mentioned that they have not returned the goods but produced the ledger account. The ledger accounts are with the department, the department could have verified their statement is correct or not? By producing the ledger account. The said documents have been hidden by the department and not brought on record, therefore, the allegation without evidence is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned goods under Rule 16(1) of Central Excise Rules, 2002 alleging that the credit has been taken by the appellant on fake letter issued by the recipient of the goods. 2. The facts of the case are that the appellant sold the goods to one Sikkim Ferro Alloy, who was buyer of the goods, the consignee were M/s. Adarsh Enterprises and M/s Gandhi Springs. As the goods were not up to the mark and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has sold the goods to Sikkim Ferro Alloy, who was buyer of the goods and ultimately sold the goods to M/s. Adarsh Enterprises and M/s Gandhi Springs. There is no investigation conducted at the end of Sikkim Ferro Alloy, therefore, the investigation is not complete. She further alleged that the investigation is also faulty as the ledger account received from M/s. Adarsh Enterprises and M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The ledger accounts are with the department, the department could have verified their statement is correct or not? By producing the ledger account. The said documents have been hidden by the department and not brought on record, therefore, the allegation without evidence is not acceptable in the law. Further, the appellant sold the goods to M/s Sikkim Ferro Alloy but neither any investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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