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2016 (11) TMI 1281 - CESTAT CHANDIGARH

2016 (11) TMI 1281 - CESTAT CHANDIGARH - TMI - CENVAT credit - forged invoices - Held that: - On going through the observation made by this Tribunal, the matter was remanded back to the adjudicating authority for de novo adjudication on the issue. There was no specific direction to the appellants to prove that they have received the goods. In that, circumstance, the argument advanced by the learned AR is not tenable. Further, I find that the statements of the appellants have not been controverte .....

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equently, no penalty is imposable on all the appellants - appeal allowed - decided in favor of appellant. - E/51090, 51164,52830-52831/2015 - Final Order No. 61264-61267/2016 - Dated:- 29-8-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant: Shri Vikrant Kackria, Sudeep Singh, Advocates Present for the Respondent: Shri V.K.Trehan, R.K. Sharma, AR ORDER The appellants are in appeal against the impugned order. 2. As the issue in all these appeals are common, therefore, they are t .....

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reafter certain statements were recorded and on the basis of investigation, the case made out against the appellants that the dealers have issued invoices to avail inadmissible credit to the appellants. Accordingly, the show cause notices were issued to the appellants to deny the credit to the manufacturers/buyers and forimposition of penalties on all the appellants. The matter was adjudicated and demand was confirmed against the manufacturers/buyers by denying the credit alongwith interest and .....

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oods to ascertain whether the goods were transported to the appellants. Therefore, the credit cannot be denied to the manufacturers/buyers and the penalties are not imposable on the appellants. To support their contention, he relied on the decision of the Tribunal in the case of M/s. Sagar Alloys vide Final Order No. 891-894/2009-SM (br) dated 30.6.2009 and Raghav Alloys Ltd. vide Final Order No.1573-1574/2008-SM (Br) dated 27.11.2008. 4. Learned AR opposed the contention of the learned Counsel .....

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the following direction: 8. There is one more reason for ordering de novo consideration of the entire issues. The basic relates to whether the consignments covered by the invoices were delivered to Mandi Gobindgarh based manufacturers namely M/S A.R. Alloys and M/S Northern India Steel Rolling mills or were diverted to Khanna city based re-rollers or to any other parties. M/S A.R. Alloys and Northern India Steel Rolling Mills merely submitted that they have received the consignments covered by .....

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