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2013 (3) TMI 163 - HC - Central ExciseCenvat Credit - Duty paying document - Penalty u/s 11AC - allegation of wire rods and wire bars not having been received - held that:- Tribunal noted the fact that none of the statements have been retracted till date and the seized documents were never questioned at any point of time by the appellant. In short, it can be stated that there is extensive discussion on every argument that had been made by the the appellant. It also took note of the fact that this was an issue of clandestine activity relying on decisions of the Courts. It also was of the opinion that for all these kind of activities, all possible details cannot be substantiated by documents. However, all that had been put forth by the Department against the appellant was found to be sufficient by the Tribunal for upholding the order of Commissioner. In our opinion, there does not appear to be any error on part of the Tribunal in upholding the demand raised by the Department by way of show cause notice nor is there any perversity which would give rise to any substantial question of law for this Court to entertain this Tax Appeal. - Decided against the assessee.
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