TMI Blog2009 (9) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor of the appellant company. Held that- the goods have been received under kaccha challans. The goods on which credit has been taken has been admittedly received under kaccha challans. The need for issue of goods by the supplier under kaccha challans cannot be appreciated especially when credit was to be taken by the appellants. There is failure on the part of the appellant company in linking the duty paying documents to the goods received. Therefore, the denial of credit and the order for recovery of interest are justified. The appeal by the appellant company is rejected in so far as it relates to demand of duty, order of recovery of interest and imposition of penalty under Section 11AC. Penalty on the appellant company under Rule 13 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the present proceedings. 4. On appeal, Commissioner (Appeals) upheld the order of the original authority in so far as the appellants are concerned. 5. Learned Company Secretary submits that the discrepancies are technical in nature; that, in certain cases, the goods have been received under challans and slips issued by the dealers and the connected invoices were received on the very next day or within few days. In certain other cases, they have placed orders for the inputs with the dealers and the said dealers have arranged for supply of the goods either from other dealers or from the manufacturers directly and therefore, there is a discrepancy between the details contained in the invoices and those in the challans. The above reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at on the day of movement of goods, the goods have moved without any proper document and such goods were liable to seizure, if intercepted in transit. To say that the invoice issued on a subsequent date pertained to the goods sent earlier in advance is not substantiated by any documentary evidence, except the mere plea that the goods pertain to such invoices issued subsequently. This is also not permitted by law. 10. If we look at the two event i.e. movement of goods to the appellants' premises and also the issuance of invoices, a plain understanding would simply mean that the consignment has been received on a day without proper document and on the day of issuance of invoice, the goods might have been dispatched to some other place to so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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