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of <h1>Tribunal accepts evidence, cancels demands and penalties, emphasizing octroi receipts and customer payments.</h1> <h3>NV. ENTERPRISES (P) LTD. Versus COMMISSIONER OF C. EX., JALANDHAR</h3> The Tribunal allowed the appeals, emphasizing the acceptance of evidence like octroi receipts and customer payments via cheques, leading to the ... Cenvat/Modvat - Invoice of second stage dealer Issues involved: Appeals against imposition of penalties and recovery of Modvat credit, discrepancy in material received from M/s. Majestic Industries, acceptance of evidence by lower authorities, validity of invoices issued by M/s. Majestic Industries.Impugned Orders and Contention of Appellant: The appellants challenged penalties and recovery of Modvat credit imposed due to alleged discrepancies in material received from M/s. Majestic Industries. The Commissioner (Appeals) set aside one order regarding credit recovery but upheld another. Appellant argued that necessary receipts proved material receipt, which was accepted in similar proceedings.Contention of Appellant and Lower Authorities' Response: Appellant provided octroi receipts as evidence of material receipt, but lower authorities rejected it citing unavailability of drivers at given address. Commissioner (Appeals) in similar cases accepted such evidence and dropped demands and penalties, questioning the sustainability of impugned orders.Revenue's Submission and Tribunal's Finding: Revenue claimed appellant issued invoices without receiving material from M/s. Majestic Industries. However, Tribunal found appellants to be second stage dealers who received material and supplied it to customers. Commissioner (Appeals) in similar cases considered evidence like octroi receipts and customer payments via cheques, leading to demand and penalty cancellations. As appellant provided octroi receipts and received payments via cheques, the demand for Modvat credit recovery and penalties were deemed unsustainable. Appeals were allowed.Conclusion: The Tribunal allowed the appeals, emphasizing the acceptance of evidence like octroi receipts and customer payments via cheques, leading to the cancellation of demands and penalties imposed on the appellants.
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