2009 (6) TMI 722

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..... pondent. [Order]. -  Common issue is involved in these appeals and are therefore, taken up together for disposal. 2. Learned Advocate on behalf of the respondents submits that M/s. B.D. Gupta and Sons, is the registered dealer and Shri Rajesh Kumar Gupta is proprietor of M/s. B.D. Gupta and Sons respondents. He submits that penalties were imposed on the respondents on the ground that .....

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..... set aside on the basis of newspaper report. It is observed by the Commissioner (Appeals) that "it was common practice for trucks to ply with fake or fake number plates as reported in Tribune dated 31st March, 2004 wherein it has been reported that 500 vehicles are running in the Punjab State on fake registration. Similar report was published in the Times of India on 13-8-2002 stating that two are .....

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..... nbsp;                                     xxx                         xxx 4. The Revenue relie .....

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..... therefore, the credit was rightly denied. In other cases, revenue during investigation found that the dealers who issued the invoices had not received the inputs." 6. In view of the above discussion, the impugned orders of the Commissioner (Appeals) are set aside. All the matters are remanded to the original authority to decide afresh in the light of the above decision. In view of the above .....

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