TMI Blog2013 (2) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT, MUMBAI], Haryana Vidut Prasaran Nigam Ltd. Vs. CCE [2004 (1) TMI 129 - CESTAT, NEW DELHI], Varanasi Domestic Appliances (P) Ltd. Vs. CCE [2007 (2) TMI 484 - CESTAT, NEW DELHI],Bhuwalka Steel Industries Ltd. Vs. CCE [2006 (11) TMI 494 - CESTAT, MUMBAI], CCE vs. SPIC Pharmaceuticals Division [2006 (2) TMI 335 - CESTAT, CHENNAI ] and R.S. Industries vs. CCE [2002 (11) TMI 169 - CEGAT, NEW DELHI] - in favour of assessee. - E/2804-2805/2010-SM(BR) - E/A/55033-55034/2013-SM(BR)(PB) - Dated:- 3-1-2013 - Ms. Archana Wadhwa, J. For the Appellant : Ms. Shweta Bector, AR For the Respondent : Shri Jatin Singhal, Advocate Per Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), Revenue h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exists. 5. On the above basis, proceedings were initiated against the respondents alleging that as they have received the goods from M/s. Shree Hanuman Trading Co., who have further procured the same from M/s. Sarla Ispat Pvt. Ltd. who was not in existence, the availment of credit by the respondent was not in accordance with the law. The said show cause notice culminated into an order passed by the original adjudicating authority who confirmed the demand to the tune of Rs.2,35,488/- and Education Cess to the tune of Rs. 4709/- along with confirmation of tax and imposition of penalty to the extent of 100%. In addition, penalty was imposed upon Shri Mool Shanker Dixit, authorized signatory to the extent of Rs. One lakh. 6. The sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee Hanuman Trading Co. especially when they have actually received the goods and have made payment through Cheques. He recorded as under: Appellant no. 1 have received the all the disputed goods on invoices of tradinig firms and Form 31 of UP Trade Tax Department evidencing the physical entry of the goods after proper verification by Trade Tax Department. The destination shown on the form of Trade tax clearly indicates receipt of the goods in the factory premises of the appellant no. 1. Further the appellant No. 1 has made payments against these consignments by cheque or draft. They have recorded the consignment (raw material) related to the above mentioned firm in their statutory records and subsequently have shown production of finish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the alleged goods on the invoices. He also referred to the Board s circular and by following the same has held that it is not possible for respondent of the invoice to verify whether the supplier of the inputs has paid the duty or not. 8. The said order of Commissioner (Appeals) is impugned before Tribunal. 9. After hearing both sides, I am of the view that appellant authority has passed detailed order and has rightly followed the various decisions of the Tribunal laying down that credit cannot be denied on the ground that manufacturer of the goods has not paid the duty where the inputs stand received on the basis of valid documents and after taking all the reasonable precautions. In case invoices contained all the particulars and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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