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2013 (8) TMI 608 - CESTAT NEW DELHIDemand of CENVAT credit – Bogus invoices - Interest and Penalty u/s 11AC - Held that:- Prima-facie the evidence in support of both the grounds for alleging that there was no supply of goods by the registered dealers was doubtful - the vehicle of the transport company were not involved - in the present group of appeals there were two transporters, the owners of vehicles had stated that they had not transported the goods - in view of the findings of the Commissioner (Appeals) it appeared that assesse may issued bogus invoices showing transportation of the goods in the vehicle - the department’s case was that notwithstanding the truck owners statement confirming transport of the goods, their claim cannot be accepted as the quantity mentioned in the invoices was much more the load which the vehicle can legally carry. Stay Application - Prima-facie the assesse cannot make out the case for total waiver – 1.5lakhs were ordered to be submitted as pre-deposit – upon such submission rest of the duty to be stayed till the disposal of the case - Stay granted.
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