TMI Blog2013 (12) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ts having taken a categorical stand of payments having been made by cheque/draft, it was for the Revenue to prove otherwise - They have not even bothered to approach the supplier of the raw materials so as to find out the correct position - Revenue’s sole reliance on the absence of ST XXVI-A forms, as retrieved from the sales tax department is not justified. There is no documentary evidence on record to reveal that what was received by the manufacturer is reprocessed granules and not the virgin granules as reflected in the records - order set aside – Decided in favour of Assessee. - E/2612-2613, 2627-2628, 3533/2005-EX(DB) - Final Order Nos. 56335-56339/2013-EX(BR)(PB) - Dated:- 1-5-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of demand and imposition of penalties culminating into passing of present impugned order. Wherever the assessee could produce ST XXVI-A forms, the Commissioner has dropped the demand against which the Revenue is in appeal. 4. After appreciating the submissions of the both sides, we find that identical cases were made out by the Revenue against a number of units located in Himachal Pradesh. In some cases, the additional form ST XXVI-A issued by Sales Tax department could be produced by the assessees and in some other cases the same could not be produced. The matter travelled upto Tribunal and it was held that denial of credit on the basis of ST XXVI-A form issued by Sales Tax Department cannot be on the sole ground of non-production of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch a scenario, Revenue s sole reliance on the absence of ST XXVI-A forms, as retrieved from the sales tax department is not justified. It is further seen that during the course of adjudication, the appellants could produce some of the ST XXVI-A form, which according to the sales tax department were not available. This fact itself prove the falsity of information retrieved from the sales tax department. In view of the foregoing discussion, we set aside the impugned order confirming demands against the appellants and imposition of penalties upon them and allow all the four appeals with consequential relief. 5. As regards the Revenue s appeal, we find that Commissioner has extended the benefit to the assessee on the basis of ST XXVI-A form p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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