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2016 (11) TMI 1281 - CESTAT CHANDIGARHCENVAT credit - forged invoices - Held that: - On going through the observation made by this Tribunal, the matter was remanded back to the adjudicating authority for de novo adjudication on the issue. There was no specific direction to the appellants to prove that they have received the goods. In that, circumstance, the argument advanced by the learned AR is not tenable. Further, I find that the statements of the appellants have not been controverted by any cogent evidence. In that circumstance, statements made by the appellants have evidentiary value. Moreover, the crucial statement of the transporter has not been recorded. In these circumstances, if the statement of the transporter would have been recorded the truth may come out to adjudicate the case. In the absence of such crucial; evidence, the benefit of doubt goes in favour of the appellants. In these circumstances, I hold that the credit cannot be denied to manufacture/buyers. Consequently, no penalty is imposable on all the appellants - appeal allowed - decided in favor of appellant.
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