TMI Blog2009 (8) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... r the requirement of Rule 57(9) of the Central Excise Rules, 1944. - 67 of 2009 - - - Dated:- 18-8-2009 - M.M. Kumar and Jaswant Singh, JJ. [Order per : M.M. Kumar, J.]. - The instant appeal filed under Section 35G of the Central Excise Act, 1944 (for brevity 'the Act') is directed against order dated 3-9-2008 [2009 (236) E.L.T. 124 (Tri. - Del.)] passed by the Customs, Excise and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in both the cases and the evidence available with the Department were also identical. (iv) Whether penalty is imposable when there is no evidence to prove that the material had actually not been received." 2. A perusal of the order of the Tribunal shows that a categorical finding has been recorded that inputs could not have been received in the factory of the appellant-assessee in the veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 99 vehicles were found to be such that they could not have supplied the goods from the dealer to buyer because the number of vehicles belonged to auto-rickshaws, motor cycles and some numbers did not exist. Only one or two vehicles were found to be a regular carrier of goods. Therefore, it was established that the input has not been transported in the vehicle mentioned in the invoices and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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