2014 (1) TMI 630

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..... the Department is that M/s. Sidh Balak Enterprises has issued fake invoices without actual movement of the Steel Ingots to the second stage dealer namely M/s. Choudhary Steel Trader, Sodal Road, Jalandhar. The case has been based upon a statement given by M/s. Sidh Balak Enterprises wherein they admitted that they do not have any godown and we have been running three trading firms. They functione .....

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..... (Appeals) has discussed his findings in part 13 of the Order-in-original elaborately about allegation of transactions only on the paper. The first stage dealer has admitted that he does not have any Warehouse and he has also admitted that there were paper transactions without actual movement of the goods. Counsel has taken a plea that M/s. Choudhary Steel Trader has received the goods and they h .....

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