upheld the charges and confirmed the demands. As regards the records/documents cited in the notice, he has observed that scrutiny of 57 invoices issued ... these invoices. All these documents were recovered from the premises of M/s. R.P. Agency, who were procuring POY to the assessee and placing
document to prove that on one occasion the applicant-company purchased E.M. gas. According to Mr. Goswami, this document has been procured only
actually received was market scrap, but they had managed to procure excise duty-paying documents such as GPls of ship breaking scrap. The credit availed ... electric furnace. They were also availing of Modvat credit on the inputs procured for the manufacture of their final products. According to the appellants they
authority had not given them adequate time to produce the duty paying documents in proof thereof, but had proceeded to deny the Modvat credit ... original authority should have understood that since the duty paying documents had to be procured from the job workers, certain time lapse was inevitable. Instead
look into those documents whether they satisfy the requirement of that certificate mentioned in Condition No. (2). If those documents (Certificates) show the registration ... whether the manufacturer/appellant has colluded in procuring the forged document.
9.3. Notification 162/86-C.E. does not give the authority to the department
penalty was not warranted inasmuch as the had neither procured the goods nor presented the documents nor cleared them from the Customs. He, therefore prays
possession of goods to deliver the goods on proper duty paying documents. Because invoice is received from different party cannot lead to conclusion that goods ... persisted in claiming on the former documents. This amounts to suppression of facts and misrepresentation with intent to procure/elicit the benefit of Modvat
from payment of excise and that the technical formalities of preparation of documents and other procedural formalities were inadvertently omitted to be complied with ... lack of knowledge.
10. The appellants say and submit that after procurement of central excise licence they affected the clearances for export under the wrong
Ministry of Health and Family Welfare, hired the services of RITES for procurement of drugs and drug kits; that as per the Joint Procedure, RITES ... RITES; that it is apparant from the perusal of the bid-documents that the project has been funded by the World Bank under their credit
that applicant did not belong to Dholivav Ness and that he had procured a fase certificate of caste and therefore, the charges leveled against ... allowed by us and the documents were brought on record. These documents however, change the whole complexion of the case. Undisputedly many of them were
