2015 (4) TMI 649

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..... Profile. Ltd. ( in short PSPL) and statement of Shri Yashpal Sharma, DGM was recorded. In his statement, he submits that they are receiving HR coils from Steel Authority of India as their factory was closed during the period. They issued the invoices of HR coils and CR strips to various dealers but without delivery of the goods. The investigation further done at the end of the dealers namely M/s. Bhagwati Trading and Ayushi Steel Co. Ltd. and their director and proprietor Shri Rupesh Bansal submits that they have received inputs from PSPL and issued 6 invoices to various persons namely JRM Steel Pvt. Ltd., Shivam Corpn. India, Ashkat Industries, Kay Iron Works, United Chain Industries, Chanderpur Works and Vishal Metal Casting and Singhal .....

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..... ted by the DGCI and no corroborative evidence has been produced by the Revenue except statement of supplier and dealer to allege that appellant has received invoices not the goods. He further submits that the statement of dealer does not name the appellant and supplier of the invoices thereof and no cross examination was granted to the appellant by the lower authorities. In these circumstances, impugned order is to be set aside. He also relied on the decision of certain case law namely: 1) Rinox Engg. Vs. CCE, Chandigarh [2014 (304) ELT 436 (Tri-Del)] 2) Rajan Engineering Works vs. CCE Delhi Final Order No. 545/2011 SM dated 14,7.2010 3) CC vs. Juhi Alloys Ltd. [2014 (302) ELT 487 (All)]. 5. On the other hand, learned AR opposed the con .....

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..... investigation was conducted at the end of appellant, no cross examination of the supplier of goods or manufacturer was granted to the appellant. Further I find that out of 9 invoices, only 6 invoices pertain to PSPL who has admitted that they have issued invoices. Further PSPL has also denied that HR coils have been supplied along with invoices. But no corroborative evidence reveal any proof that the goods received by the appellant were not containing invoices with them. Further more, the case law relied upon by learned AR have also been examined in the case of Kalvert Foods India Pvt Ltd. (supra). The issue before the Hon'ble Apex Court was of clandestine removal of the goods by the assessee. Admittedly it is the case before me. Furth .....

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