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2016 (6) TMI 462 - AT - Central ExciseCENVAT Credit on the strength of bogus invoices - Held that:- As the entire case of Revenue is based on the statements of various persons and even the impugned order records a finding that the statements of the persons are inconsistent and contradictory. I find that the Commissioner (Appeals) in the impugned order observed that the respondents were unable to give any evidence such as, gate register, lot register, L.R, payment particulars etc. so as to prove that the invoices were accompanied with the goods, thereby eligible for the availment of credit. Thus, the entire focus of the investigation is on the transport of goods. In such circumstances, when the truck no. are mentioned on the invoices, denial of cross-examination of the transporters who claimed that they had not transported the goods in incorrect and leads to denial of proper opportunity to the appellant. In view of the above, the impugned order is set aside and the matter is remanded to the original adjudicating authority to decide the matter afresh after allowing the cross-examination of the transporters.
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