TMI Blog2010 (10) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... department has not corroborated with any evidence from where these capital goods were procured, if they are not procured against the impugned invoices - The only allegation is that the supplier has done some ‘ghapla’ of central excise duty - Thus, if at all any demand is to be made that is to be against the supplier - Hence, the duty demand and penalties are not sustainable - Decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record, show cause notice was issued and demand was confirmed and penalty was imposed on both the appellants. Aggrieved with the same, the appellants are in appeal before the Tribunal. 2. Shri Ravi Bansal, Managing Director, appellant No. 2 appeared and submitted that as per panchnama, it is on record that the machines which are in question, which they procured against the duty paid invoices w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. I have carefully examined the submissions made by both sides and the statement of the appellants during the course of investigation and the show cause notice also. There is no allegation against the appellants that the capital goods in question which were procured against the said invoices were not available in the factory of the appellants. Moreover, the department has not corro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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