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2012 (11) TMI 525 - CESTAT, AHMEDABADWhether the goods seized from the godown of other party ( R Ltd)and subsequently confiscated were liable to duty in the hands of assessee on allegation that assessee had manufactured and cleared the said goods without payment of duty and without issue of Central Excise invoices – R Ltd submitted that goods procured from M/s K supported by invoices who in turn had purchased said goods from assesse - Held that:- It can be seen from SCN that R Ltd specifically produced invoices of M/s. K and statements recorded from the proprietor of M/s. K specifically states that they had purchased these goods from assessee and statements recorded from the personnel of assessee company clearly indicate that assessee never dealt with R Ltd directly. Goods were supplied through their dealer M/s. K. If that be so and if the evidence as regards receipt of goods on valid documents from M/s. K were produced, lower authorities should have considered that evidences in proper perspective. Be that as it may, it can be seen from SCN, that the goods which were purchased by M/s. K was duty paid as per the report of Superintendent of Central Excise having jurisdiction over the factory premises of assesse. In view of the forgoing, impugned order to the extent it confirms demand on assessee along with interest and imposition of equivalent amount of penalty and penalties imposed on M/s K and its proprietor seems to be unsustainable – Decided in favor of assessee
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