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2018 (1) TMI 416

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..... owed. - E/CO/06/08, E/1399/07 - A/91722/2017 - Dated:- 28-12-2017 - Mr. Raju, Member (Technical) Shri.N.N. Prabhudesai, Supdt. (AR) for appellant None for respondent ORDER Per: Raju 1. This appeal has been filed by the Revenue against order of Commissioner (Appeals) setting aside the demand of reversal of Cenvat Credit. 2. None appeared for the respondent for the last more than 10 occasions. Thus, the matter is being taken up for final disposal on the basis of cross objection filed by the respondents. 3. Ld. AR for the Revenue pointed out that a case was booked against the respondent alleging that they had taken credit without receipt of goods. The demand was originally confirmed by the original adjudicati .....

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..... best these can cast doubts and suspicion, demand cannot be confirmed on the strength of presumptions or even on the ground of total lack of bonafides. The transport lines may have changed location and address, hence non-availability of transporter lines is no ground for rejection of modvat claim. Physical movement of vehicles could have been verified. Input output ratio etc. could have been drawn . 3.1 He argued that in terms of Rule 9 of Cenvat Credit Rules, 2004 the onus of proving that the goods have been received is on the personal taking credit. He pointed out that sufficient evidence was produced which indicated that the goods were not received by the respondent and therefore, the credit was sought to be denied. He pointed ou .....

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..... considered the rival submissions. I find that the Commissioner (Appeals) has upheld the demand in respect of many invoices where the credit was taken without receipt of goods. This establishes that the respondents were engaged in malpractices. I also find that the Revenue has been able to establish the evidence of non-existence of transport lines, RTO, banking transactions and missing weighment slips that there was a reason to doubt receipt of goods. It is seen that the above evidence is sufficient to discharge the burdens of Revenue, especially in the circumstances then the respondent has been caught doing the mischief on some consignments. 5. Cross objection filed by the respondents challenged authorization filed by revenue as an autho .....

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