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TMI Blog2015 (5) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, DR, for the Respondent. ORDER Both these appeals have been filed against the impugned order dated 8-4-2014 passed by the Commissioner (Appeals), wherein duty demand and penalty confirmed in the adjudication order were upheld. 2. The reason for confirmation of the cenvat demand and imposition of penalty are that M/s. Aar Aar Technoplast Pvt. Ltd. has availed cenvat credit of Rs. 1,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities below. However, no findings have been recorded either by the adjudicating authority or the first appellate authority regarding the documents submitted by the appellant. He further submits that the investigation conducted at the first stage dealer's premises, without conducting any investigation at the second stage dealer's end, cannot be the reason for disallowance of cenvat credit to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry premises and thus, cenvat credit taken by the appellant is not admissible to them. 5. I have heard the ld. Counsels for both the sides and perused the records. 6. I find that the cenvat credit on the input has been denied to the appellant on the sole ground that the first stage dealer M/s. Jagruti Resins Pvt. Ltd. had not supplied the goods to the second stage dealer M/s. Shree Sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises of the first stage dealers, cannot be the defensible ground, especially in view of the fact that no investigation has been conducted at the premises of the second stage dealer, from whom the goods have been purchased by the appellant. 7. Since, the Department has not adduced any plausible evidence regarding non-receipt of the disputed goods by the appellant, penalty imposed on Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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