inputs and capital goods on the
strength of duty paying documents procured by them
without actual receipt of inputs/capital goods on
26/8/1995 ... receipt of slabs in the factory. They have received only
duty paying documents. The adjudicating authority
passed an order dated 30th July, 1999, confirmed
Ispat Industries Limited vs Nashik on 25 June, 2015
IN THE CUSTOMS, EXCISE AND SERVICE
transporter based in Raipur and fictitious documents were prepared for safe passage of goods. The original documents, after procuring from M/s. IIL were handed ... such vehicles cannot take such freight. We also note that from the documents recovered from the premises of appellant No. 7 that they were fully
alleged by Revenue that the documents seized from the residence of Shri Pingle contained evidences regarding procurement of duty paid inputs and buyers to whom
case of the Revenue is that the main appellant has purchased/procured duty paid invoices of Jindals and credit of duty paid indicated in such ... Appellant No.6 and 7 together would ensure that the documents from Jindals are procured in the name of the main appellant and physically receive
evidence available with the Revenue. Revenue has not produced any documents i.e. procurement of raw material, transportation details of the clandestine goods, electricity consumption
basis of the intelligence that the assessee had diverted the cotton yarn procured by them without payment of duty, the officers of Anti-Evasion, Trichy ... verification of the documents, it was found that the assessee, during the years 2003-04 and 2004-05, procured cotton yarn without payment of duty
sale of basic engineering for manufacture and procurement of equipments, palm oil mills plant, delivery of assembly, documentation as well as granting CCI right ... sale basic engineering for manufacture and procure equipment palm oil mills plants, delivery of assembly documentation as well as granting to CCI the right
same was confirmed by the Superintendent without checking or verifying the documents. Similar position exist in case of Rule 12B manufacturers, purchaser of invoice ... which were exported were not manufactured by Muni Group of Companies but procured from the open market. It was submitted that Commissioner has imposed penalty
made to Respondent No. 1. The documents seized from the residence of Shri Pingle contained evidences regarding procurement of duty paid inputs and buyers ... made to respondent No. 1. The documents seized from the residence of Shri Pingle contained evidences regarding procurement of duty paid inputs and buyers
