TMI Blog2021 (4) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue - HELD THAT:- In this case, it is a fact on record that during the course of investigation, no shortage or excess of the goods were found in the premises of both the appellants. In that circumstance, duty cast on the Revenue to ascertain the fact if the appellant no.1 has not received the goods, then from where, they procured the goods and used the same for manufacturing of dutiable go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Industries Limited (appellant no.1) alleging that M/s Mas Equipments Pvt Ltd (appellant no.2) has not supplied the goods physically, only invoices were moved, therefore, the appellant no.1 is not entitled to take cenvet credit and penalty on both the appellants has been imposed. 2. During the course of arguments, the ld. Counsel for the appellants submits that M/s Vardhman Industries Ltd (ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, the ld. A.R. submits that the transporter has admitted that he has not transported the goods and the goods have not crossed the barrier of Shambhu Border between Haryana and Punjab. In that circumstance, it is evident from the record that the goods have not been moved, only invoices have been moved, therefore penalty is rightly imposed. 4. Heard the parties and considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared on payment of duty. Further, it was also the duty of the Revenue to find out where M/s Mas Equipments Pvt Ltd has cleared the goods without payment of duty. This is lacking in the investigation which gives benefit of doubt in favour of the appellants. Moreover, the transporters whose statements have been relied upon, have not given the cross examination to ascertain the truth. The ld. A.R. r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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