TMI Blog2010 (5) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... t assessee proving its bonafide. Impugned order suffering from legal infirmity as no such claim made by assessee. Revenue prejudice with intent to evade duty. Revenue’s appeal allowed. - E/1425/2007 - 500/2010-SM(BR)(PB), - Dated:- 7-5-2010 - Shri D.N. Panda, Member (J) Cross Objection No. E/CO/194/2007-SM Shri Vijay Kumar, SDR, for the Appellant. Shri Hemant Bajaj, Advocate, for the Respondent. [Order]. - Revenue being aggrieved by the order passed by the ld. Commissioner (Appeals) granting relief to the respondent assessee came in appeal before the Tribunal. In the adjudication, assessee was disallowed modvat/cenvat credit of Rs. 1,58,224/- invoking Rule 57-I of Central Excise Rules, 1944 read with Section 11A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a dealer. The respondent and the dealer without receiving the goods produced false document of receipt of goods and made entry in their stock account. 3. Ld. Appellate Authority below found that the seller of the goods was M/s. Bhilai Steel Plant, Bhilai and purchase was made under invoice dated 26-10-1999. The transporter of the goods only denied transportation of the goods to the premises of the appellant. No evidence was adduced except the defaced copy of invoice issued by Bhilai Steel Plant. That authority came to the conclusion that the appellant has not received the goods within its factory even though, the goods were cleared by M/s. Bhilai Steel Plant on payment of duty accompanied with duty paying invoice. He held that there was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle No. MP 23-3566 and MP 24A-6696, was denied by the owner of those vehicles. Statement recorded from the Dy. Manager (Excise) of M/s. BEC Ltd., Bhilai showed that the vehicle registered as MP 24A-6696 had not transported or lifted the impugned goods from the factory of the respondents to the premises of M/s. Sidharth Industries on 9-12-99. In his statement he still stated that M/s. BEC Ltd. used this vehicle for internal loading and unloading of goods of their company. While this is the position relating to the vehicle No. MP 24A-6696, the statement of Shri Sukh Swaran Singh owner of vehicle No. MP 23A-3566 resulted with denial of lifting of any goods from the factory of the respondent to the place of the business of the dealer M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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