9911796707
TMI Blog2008 (10) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants confirmed the transportation of the goods along with modvatable documents as well as recipient of payment in respect of these transport transactions – however, Revenue had not disputed genuineness of truck nos. So, credit cannot be denied on the ground that the address of the truck owners available are fake - E/1260/2006-SM(BR) - 1583/2008-SM(BR)(PB), - Dated:- 21-10-2008 - Shri P.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records, it is seen that the appellants availed credit amounting to Rs. 91,229/- on the basis of three invoices issued by M/s. Majestic Industries Ltd., Ludhiana, a registered dealer. It appears from the show cause notice that the summons were issued to the owner of the trucks, who did not respond and the address as available on the record is fake. 3. The Adjudicating Authority dropped the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles were found to be fake. It has also been observed that transporters admitted the facts that they had never transported such goods. 5. The ld. Jt. CDR drew the attention of the Bench to the relevant portion of the show cause notice. On perusal of the statement dated 5-2-2000 of Shri N.K. Gupta, Proprietor of M/s. Majestic Industries Ltd. reproduced in the show cause notice, it is stated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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