2019 (1) TMI 63

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..... The appellant - assessee was visited with a show cause notice issued by the department on 8.9.2014 calling upon the assessee to show cause why CENVAT credit of Rs. 5,39,224/- be not recovered with interest and penalties. The case of the department was that the assessee had shown to have purchased raw material in the nature of Lead Ingots from the supplier in Jammu & Kashmir whereas the goods in f .....

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..... addition, to confirming the findings of the adjudicating authority, the Tribunal also examined the assessee's contention that there were valid reasons for discrepancy in the vehicle numbers which had supposedly transported the goods from Jammu and Kashmir to the assessee's factory and those mentioned in the invoices and other documents. The Tribunal, however, did not accept the assessee .....

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