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2014 (10) TMI 21 - AT - Central ExciseCenvat credit - Bogus invoices - Equivalent penalty - Non supply of documents - Held that:- Except for statement of Shri Surinder Mahenderu, proprietor of M/s. Nicks India, no other documents have been supplied and in the first round of appeal before the Tribunal, relied upon documents had not been supplied. . The fact of non supply of relied upon documents is clear from the observations of the Commissioner (Appeals) in para 11 of his order wherein, after mentioning the appellants plea that certain relied upon documents such as verification report of stocks, job work challans and copy of statement of Aklesh Sharma have not been supplied and that the departments officer representing the department informed that these copies can be made available to the assessee. DR has no objection if the matter is remanded to the original adjudicating authority and he undertakes that this time, all the relied upon documents would be supplied - Matter remanded back - Decided in favour of assessee.
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