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2016 (6) TMI 1256 - AT - Central ExciseCENVAT credit - inputs - Plastic Granules - period October 2005 to Dec 2007 - fake invoices - it was alleged that the firms owned by Shri Mukesh Sangla issued cenvatable invoices to Appellant firm without actual delivery of goods - Held that: - the demand is made on the basis of records and statements of employees/ Director of M/s Signet Overseas Ltd. The document and data relied upon was maintained mainly by Shri Kirti Kala, Cashier of M/s Signet Overseas Ltd. I find that these records were not maintained by M/s Signet Overseas Ltd. in regular course of business. Further, I find that the documents/ records relied upon by the revenue pertain to M/s Signet Overseas Ltd. have not been corroborated from any independent evidences. The same is nowhere corroborating with any evidence from the Appellant s record or documents. The investigation has not brought any incriminating documents from the Appellant. None of the transporters have been questioned to ascertain whether any goods were diverted enroute to Appellant Unit. In absence of any investigation to that effect, I am of the view that the goods were received by the Appellant unit. Confirmation of demand and imposition of penalty by the authorities below are not justified - appeal allowed - decided in favor of appellant.
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