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TMI Blog2022 (1) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... been procured without invoice or not? Moreover, in their statement of the appellant it has been categorically stated that they have received the goods which has been used in the manufacture of final products and the same has been cleared on payment of duty. Therefore, in the absence of any corroborative evidence against the appellants, the penalties are not imposable on all the appellants. Appeal allowed - decided in favor of appellant. - E/60246-60248/2021- (SM) - FINAL ORDER NO.60974-60976/2021 - Dated:- 17-12-2021 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) Present for the Appellant:Shri R.K.Phillips, Advocate Present for the Respondent: Ms.Jaspreet Kaur Sh.Amandeep Kumar, AR ORDER The appellants are in appeal ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n short SRAL) was registered dealer who passed the Cenvat credit to M/s.Gee Ispat Pvt. Limited on the strength of invoices issued SIAPL. 2.1 It was further intimated that a case has been booked by them against M/s. Star Delta Exim Pvt.Ltd. (in short SDAPL), Bhiwadi, who were indulged in issuing invoices and no manufacturing activity of goods done by SDAPL and in fact indulged without manufacturing any material and there was neither any plant/machinery nor any electric connection to manufacture the finished goods and since no finished goods had been manufactured by them. Therefore, a show cause notice was issued to SDAPL for irregular availment of Cenvat credit on the strength of invoices issued by SRAL, was registered dealer, who was pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions and perused the records. 6. I find that a case has been booked against the appellants on the basis of investigation conducted at the end of Assistant Commissioner of CGST, Bhiwadi, Rajasthan. But no corroborative evidence has been brought nor any statement against the appellants placed on record whether the goods have been procured without invoice or not? Moreover, in their statement of the appellant it has been categorically stated that they have received the goods which has been used in the manufacture of final products and the same has been cleared on payment of duty. Therefore, in the absence of any corroborative evidence against the appellants, I hold that the penalties are not imposable on all the appellants. 7. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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