2015 (10) TMI 1325

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..... For the Respondent : None ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein Commissioner (Appeals) allowed the Cenvat credit taken by the respondent on the strength of duty paying documents issued by first stage dealer. The facts of the case are that the investigation was conducted at the end of dealer namely, M/s. S K Garg & sons, Motia Khan, Mandi Gobindgarh. .....

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..... as also confirmed along with interest and penalty was also imposed. On challenge of said order before learned Commissioner (Appeals), he set aside the order holding that Revenue has not produced any tangible evidence to show that respondent has not received any goods but paper transaction. Aggrieved from the said order, Revenue is before me. 2. Learned AR submits that in this case, M/s. S K Garg .....

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..... the goods. No investigation was conducted at the end of manufacturer supplier as well as transporter of the goods to reveal the truth. The case has been made against the respondents on the presumption that supplier dealer is not existing firm therefore, there was only paper transaction. Cases cannot be booked merely on the presumption and assumption, there should be corroborative evidence to prove .....

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