TMI Blog2016 (12) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... re it was held that the assessee was a bona fide purchaser of the goods for a price which included the duty element and payment was made by cheque. The assessee had received the inputs which were entered in the statutory records maintained by the assessee - appeal allowed. - E/2852 & 2853/2009-EX[DB] - 71126-71127/2016 - Dated:- 2-12-2016 - Dr. Satish Chandra (President) And Anil G. Shakkarwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as carried out pertaining to various assessees. In case of another assessee, the matter has travelled up to the Hon ble jurisdictional High Court. The Hon ble Jurisdiction High Court in the case of Commissioner of Central Excise, Customs Service Tax Vs Juhi Alloys 2014 (302) E.L.T. 487 (All.) has observed that:- The assessee has taken reasonable steps to insure that the inputs in respect of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the present case, was found to have duly acted with all reasonable diligence in its dealings with the first stage dealer. 3. During the course of argument, both parties have agreed that the issue is squarely covered by the earlier decision of this Tribunal as well as by the ratio laid down by the jurisdictional High Court (supra). 4. By considering the totality of the facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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