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2018 (11) TMI 1231 - CESTAT NEW DELHIRevocation of CHA License - forfeiture of security deposit - alterations in the bills of entry - revocation on the ground that Appellant allegedly tampered the name and address of importer in 2 B/E pertaining to ICD, Panki, Kanpur and thus knowingly aided and abetted fraudulent availment of CENVAT Credit by importer - Held that:- Appellant did not stand to gain in any manner and the only person who stood to benefit from such alteration was the importer and at no point of time during investigation, despite opportunity being available, importer did not furnish or relies on the said letter dated 09.12.2013 or stated that cuting in the Bs/E was made by appellant. Moreover no evidence of any kind was ever furnished by importer to establish issuance or service of said letter on appellant, bald assertion that they wrote the letter dated 09.12.2013 to appellant cannot be accepted and clearly appears to be an afterthought on the part of importer. The Department has failed in bringing on record any evidences to establish that the alterations in the Bs/E were carried by appellant and therefore the finding of Commissioner that appellant tampered the Bs/E is ex facie erroneous and perverse. The impugned order revoking Appellant’s licence and forfeiting security deposit is hereby set aside - Appeal allowed - decided in favor of appellant.
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