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2012 (11) TMI 520 - AT - Central ExcisePenalty – alleged the supplier of respondent were issuing invoices without supply of materials thus enabling the person purchasing invoice to take fraudulent Cenvat credit - Held that:- Goods were not transported and the fact that the transporters were paid in cash does not help the case of the Respondent - goods were not received in the factory of the Respondent, the burden to prove otherwise had shifted to the Respondent and no concrete facts to prove their claim has been put forward - goods were never transported to the factory of the Respondents is established - Decided against the assessee.
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