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2018 (12) TMI 429 - AT - Central ExciseCENVAT Credit - fake invoices - only invoices issued without receipt of goods - Demand alongwith interest and penalties - extended period of limitation - principles of natural justice - Held that:- The investigation did not take place at the end of the transporters, no statement was recorded of any individual from Padmashri Road Lines, and it is seen from the impugned orders that the adjudicating authority as well as the first appellate authority are not disputing the existence of such consignment note nor it is alleged that this consignment note is a fake - In the absence of anything to discredit consignment note of Padmashri Road Lines which carried the material from Vadodara to Hyderabad, it is difficult to accept the revenue’s view point that the main appellant had availed CENVAT credit only on documents. This view is fortified by the decision of the Tribunal in the case of Dhakad Metal Corporation [2015 (8) TMI 146 - CESTAT AHMEDABAD]. Demand set aside on merits itself - appeal allowed - decided in favor of appellant.
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