2015 (6) TMI 1271

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..... he Respondent. ORDER The appellant is in appeal against the impugned order imposing penalty of Rs. 50,000/- under Rule 26 of Central Excise Rules, 2002. 2. The facts of the case are that appellant is a 2nd stage dealer. They procured inputs from M/s. Sidh Balak Enterprises, the first stage dealer and availed Cenvat credit of duty paid thereon and sold to manufacturer buyer against duty pai .....

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..... s. Sidh Balak Enterprises wherein in the case of Bhawani Industries, M/s. Sidh Balak Enterprises has admitted that they have never supplied the goods to the appellant. Learned counsel further submits that no statement of transporter and the manufacturer supplier of the goods have been recorded to reveal the truth whether the appellant has received the goods or not as shown in the invoices issued b .....

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..... or not. Moreover, no investigation was conducted at the end of transporter to ascertain the fact that transporter has transported the goods from manufacturer supplier to deliver the goods to the appellant before me. The show cause notice was not required to be issued on the presumptions and assumptions. There should be corroborative evidence to prove the allegation, as there is no corroborative ev .....

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