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2019 (6) TMI 945 - AT - Central ExciseClandestine removal - main allegation against them as per show cause notice is that they have supplied invoices to one M/s. Delight Industries, Delhi, to facilitate the availing of cenvat credit without supplying goods - HELD THAT:- In the chain of transaction, supply of goods in question from M/s. Bokaro Steel Limited to M/s. Prompt Enterprises has not been doubted. Further, the transaction between M/s. Prompt Enterprises and the appellant M/s. Amar Steel Syndicate, have not been doubted. The doubt has been raised by Revenue on not finding the goods at the time of inspection, for which a cogent explanation was given by the partners of M/s. Delight Industries that such goods were lying with their job workers at the relevant time, that no further investigation was made in this respect. So far, the evidence of the transporters and personnel of M/s. Prompt Enterprises is concerned, such statements have been recorded behind the back of these appellants. There is no mis-match of the records of these appellant nor any mis-match in the physical stock on the day of search (30 September, 2014) was found. Further, the Revenue have not investigated that if the goods were not received by M/s. Delight Industries, then to where alternatively were they dispatched. Further, the crucial evidence of the truck drivers in question have not been recorded. Further, no goods were found to be removed clandestinely attracting confiscation and accordingly the penalty invoked under Rule 25 on the appellant firm and Rule 26 on the partners is bad and not imposable. The cogent explanation given by the partners of M/s. Delight Industries was not found untrue - the parties in question have maintained proper records and the transaction in question was found recorded in the relevant books of accounts, registers, maintained in ordinary course of business. Appeal allowed - decided in favor of appellant.
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