TMI Blog2013 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... d with M/s. Metro Industries in falsifying and creating fictitious central excise invoices and ARE 1 - Held that:- The applicants have colluded with M/s. Metro Industries but find no such evidence in the adjudication order against the applicants. In these circumstances, the pre-deposit of penalty is waived. Stay granted - E/79 and 80/11 - Mum - S/1482-1483/12/EB/C-II - Dated:- 31-7-2012 - S.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... creating fictitious central excise invoices and ARE 1 and imposed penalty on the applicants. 3. The Revenue reiterated the findings of the lower authorities and submits that M/s. Metro Industries had availed credit of duty paid on the inputs which were never received by M/s. Metro Industries and subsequently the same has been shown to be paid against the duty discharge for payment of duty in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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