9911796707
TMI Blog2015 (6) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... ses has made a statement that they are issuing invoices and not supplying the goods - paper transaction - HELD THAT:- In this case, statement of appellant has not been recorded but the statement of buyer of the appellant is recorded wherein he has admitted that they have received the goods against the invoices issued by M/s. Sidh Balak Enterprises. To contravene to said statement, Revenue was requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Naveen Bindal, Advocate, for the Appellant. Shri G.R. Singh, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order imposing penalty of Rs. 50,000/- under Rule 26 of Central Excise Rules, 2002. 2. The facts of the case are that appellant is a 2nd stage dealer. They procured inputs from M/s. Sidh Balak Enterprises, the first stage dealer and availed Cenvat credit of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant submits that there was a general submission of M/s. Sidh Balak Enterprises wherein in the case of Bhawani Industries, M/s. Sidh Balak Enterprises has admitted that they have never supplied the goods to the appellant. Learned counsel further submits that no statement of transporter and the manufacturer supplier of the goods have been recorded to reveal the truth whether the appellant has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r supplier has supplied the said goods or not. Moreover, no investigation was conducted at the end of transporter to ascertain the fact that transporter has transported the goods from manufacturer supplier to deliver the goods to the appellant before me. The show cause notice was not required to be issued on the presumptions and assumptions. There should be corroborative evidence to prove the alle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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