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2011 (1) TMI 109 - CESTAT, NEW DELHIDemand of duty and interest - registered dealer has claimed that he has supplied the goods on ex-godown basis and that he was not aware as to whether they were diverted and if so to whom and where it was diverted - respondents claimed that they have paid the freight in respect of this vehicle - credit is admissible to the recipient subject to proving that the duty paid goods alongwith concerned duty paying documents have been received by the assessee - since the supplier has submitted that the goods have been supplied and the respondents submitted that they have received the goods and since there was no discrepancy in the transport documents, the credit could not be disallowed - order of the original authority to the extent of demanding duty to the tune of Rs. 70,935/- alongwith interest alone restored
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