9911796707
TMI Blog2016 (10) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr. B. Ravichandran, member (Technical) Appellant By : Shri R.Sudhinder, Manmohan Gupta and Saurabh Kapoor, Advocate Respondent By : Shri V.K. Gupta, AR ORDER Per : Ashok Jindal: The appellants are in appeal against the impugned orders wherein the credit has been denied to the main appellant M/s.Agarwal Metal Works Pvt.Ltd. and consequently the duty is demanded alongwith interest and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. The said orders were challenged before the Commissioner (Appeals) who also confirmed the order of the adjudication. Aggrieved from the said orders, the appellants are before us. 3. Learned Counsel for the appellant submits that the case has been booked against the appellant only on the basis of the statement of first stage dealer m/s.R.K.Enterprises who stated that they have issued cenvata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the transporter in his statement has stated that they have not transported the goods to the appellant. 5. Heard the parties and considered the submissions. 6. We have gone through the appeals papers placed before us and on the basis of the documents, we find that the main allegation for denial of credit is the statement of R.K.Gupta, proprietor of M/s.R.K.Enterprises who has stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case was booked against the appellant and the charge of denial of credit has been set aside. Therefore, following the precedent decision of this Tribunal as well jurisdictional High Court of Punjab & Haryana , the credit cannot be denied to the appellant on the basis of evidence produced by them before us. Consequently, the demand of duty is set aside. In view of above, the penalties are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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