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2018 (4) TMI 890 - CESTAT NEW DELHICENVAT credit - factitious purchase of raw material - fake invoices - penalty - Held that: - there is no retraction. Nor there is any whisper in the reply to the SCN, that under undue influence/ coercion, he had to admit before the officers in his statement, as afore-mentioned wherein he stated the purchase were being looked after by the staff and it might be that only invoice was received and not goods - denial of credit upheld. There is no allegation by Revenue that the appellant sourced copper from any alternative source and apparently appellant have produced dutiable goods by using of copper and cleared the same on payment of duty. Penalties - Held that: - there is no case made out of any contumacious conduct or suppression of records. More so, there is absence of allegation for source of copper bars - penalties set aside. Appeal allowed in part.
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