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2014 (5) TMI 1015 - CESTAT NEW DELHICENVAT Credit - allegation of non receipt of goods physically - receipt of goods before the date of removal - Commissioner (appeals) dropped the demand and penalty - Held that:- respondents have not been able to answer as to how the goods removed by the Principal manufacturer reached destination on the date prior to the date of its removal - Further, it was also revealed during investigation as pointed out by ld. DR, that goods have been found transported by truck covering a distance of over 1400 Kms. in a single day from Nagothane to Parwanoo. Details are duly reflected in para 5 of the adjudication order. This is impossibility as no such transportation can take place. All these facts arouse suspicion and needs to be answered. Once impossibility creeps into results of investigation, result becomes unassailable pointing toward false transaction. Verification of the records maintained by the Excise & Taxation Department of the Government of Himachal Pradesh at the Parwanoo Barrier also revealed that some of the consignments as detailed in Annexure ‘A’ have not entered the State of Himachal Pradesh through Parwanoo Check Post/Barrier as evident from the correspondences made with the Sales Tax Authorities of Parwanoo. Ground taken up by Commissioner (Appeals) to drop the demands and penalties has no legs to stand as fraud is clearly manifested. - Demand of duty and penalty confirmed - Decided in favour of Revenue.
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