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2017 (9) TMI 220 - AT - Central ExciseCENVAT credit - inputs - duty paying documents - it was alleged that the inputs brought by them into their factory on the strength of certain documents issued by the registered dealers were not the same on which the Central Excise duty was originally paid - Held that: - the quality and description of the goods have been admitted to be different in the statement given by the Director of the company. The said statement has not been retracted. In these circumstances, even without relying upon the statement of the dealer and their agents, charges are proved against the appellants and thus statement of dealers and agent become irrelevant - this was not a case which required cross-examination. The Directors themselves admitted the guilt. So, almost all allegations stood proved - appeal dismissed - decided against appellant.
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