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2014 (6) TMI 791 - CESTAT NEW DELHIDuty demand - CENVAT Credit - Clandestine removal of SS Flats - Fraudulent invoices - Held that:- Once duly admitted facts have come on record indicating that no movement of goods have taken place and only invoice having moved, no question of goods showing existence and subsequent movement arises - The material facts, outcome of investigation, gravity of allegation and strength of evidence on record clearly show that Revenue s interests have been prejudiced by the appellants causing loss to it. It is also evident that fraudulent activities have been undertaken. Otherwise also tax evasion is looked at very seriously by courts since that hinders growth of the country. As per best established legal principles, fraud and justice do not dwell together. Further fraud nullifies everything. Passing of fraudulent cenvat credit through fake invoices has been clearly admitted and credit was also deposited back. Confessional statements coupled with fake invoices do not require any other evidence to prove. - Decided against assessee.
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