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2020 (2) TMI 185

..... LD THAT:- Though the DGCEI has conducted thorough investigation but that is related to the transportation of goods from Delhi to the registered dealer i.e. M/s. Pranav Metal Mart, Nadiad. Even in the said investigation the only evidence found was that the truck by which the goods were transported from Delhi to Nadiad were carrying some other goods. However, otherwise the movement of vehicle from Delhi to Nadiad is not much in dispute. The appellant have purchased the goods from M/s. Pranav Metal Mart, Nadiad. As regard transaction between the said registered dealer and the present appellant, no discrepancy was found. The investigation did not enquire anything from the appellant and they have not disputed the receipt of goods in their factor .....

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..... in and around Delhi but duty paid invoices are being issued to the registered dealers to the manufacturers located in Gujarat and Daman who availed Cenvat Credit without receipt of inputs. In respect of present appellant thorough investigation was conducted by DGCEI and on that basis, it was alleged that the appellant are availing Cenvat Credit on the duty paid invoices issued by registered dealers namely, M/s. Pranav Metal Mart, Nadiad without receipt of goods covered in the said invoices. From the investigation, various evidences were collected such as Ledger copies, RTO Check post report, VAT check post report, records from transporters and their statements. On the basis on these evidences, a Show Cause Notice was issued and the same was .....

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..... registers maintained by the said transporter at his Ahmedabad Office, the concerned person maintaining the register has admitted during the course of cross-examination that they were not making entry of goods which were to be delivered directly to the customer. In other words, the lorry receipts which were marked as Door Delivery were not being entered in the register maintained by them. In support of his submission he placed reliance on the following judgments :- MALERKOTLA STEELS & ALLOYS PVT. LTD. VS COMMISSIONER OF CENTRAL EXCISE 2008 (229) ELT 607 ( Tri. Delhi) confirmed by High Court 2009 (224) ELT 48 (P & H). HIREN ALUMINIUM LTD. VS COMMISSIONER OF CENTRAL EXCISE 2009 (245) ELT 386 ( Tri. Ahd.) MANAKSIA LTD. VS COMMISSIONER O .....

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..... ietor. He submits that the department has not recorded statement of this transporter, hence, penalty imposed is bad in law. He submits that in any case this transporter was not involved in transporting material from the premises of registered dealer to the premises of the main noticee and hence, the provision of Rule 26 cannot be made applicable. In this regard he placed reliance on the following judgments :- JAI NARAIN VERMA VS COLLECTOR OF CUSTOM 1995 (76) ELT 421 DABESH PRASAND NANDA VS. COMMISSIONER OF C. EX., 2016 (332) ELT 733 ( Trib. Del) 4. Shri S.N. Gohil, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. 5. I have heard both the sides and perused the .....

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