TMI Blog2009 (9) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid materials in their dealer’s premises and the premises of the manufacturing unit. They have not adduced any evidence regarding the actual receipt of the material by their Mandi Gobindgarh office or for transport of the same to Parwanoo factory and on the duty paid nature of the scrap received by them. Under the circumstances, the order of the original authority in confirming the demand along with interest and imposition of penalty should not have been interfered with by the Commissioner (Appeals). In view of the above, we set aside the order of the Commissioner (Appeals) and allow the appeal of the department by restoring the order of the original authority. - E/6174/2004 - 687/2009-EX(PB), - Dated:- 2-9-2009 - Justice R.M.S. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acility, no power connection, no stock of finished goods namely washers, no raw material used in the manufacture of items claimed to have been manufactured by them. M/s. Ambica Steel Industries have also shown the purchase of raw materials at the rate of Rs.20 to Rs.30 per kg and shown the sale of their finished products at the rates lower than the raw material cost. The proceedings initiated against them for availing irregular credit on inputs allegedly received by them has been confirmed by the authorities which has been upheld by the Tribunal and later also by the Hon'ble High Court of Punjab and Haryana vide order reported in 2007 (207) E.L.T. 656 (P H) in the case of Shree Ambica Steel Industries v. CCE, Chandigarh-II. 4. In the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... htly taken the credit. He, therefore, seeks upholding the order of the Commissioner (Appeals). 7. We have carefully considered the submissions from both sides. At the outset it is to be noted that the so-called registered dealer who is said to be in between the manufacturer M/s. Ambica Steel Industries and the respondents factory M/s. Triveni Castings Pvt. Ltd. is none other than the respondents themselves. The claim that M/s. Ambica Steel Industries, who did not have any manufacturing facility supplied scrap arising out of manufacture in the factory is not acceptable. The claim of the respondent on the veracity of the invoices issued by their own office at Mandi Gobindgarh, therefore, has to be taken with caution. When the allegations ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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