https://www.taxtmi.com/caselaws?id=128192 The judgment set aside penalties imposed on registered dealers for issuing invoices without supplying material to pass Cenvat credit, emphasizing the importance of proper assessment of evidence and burden of proof. The case was remanded for fresh adjudication in line with established principles, highlighting that penalties cannot be upheld solely based on newspaper reports without thorough examination of evidence. The decision underscored the need to consider relevant records and shift the burden of proof from the department to the assessee based on identified discrepancies, ultimately allowing the appeals by way of remand. en-us Wed, 15 Jul 2009 00:00:00 +0530 Fri, 29 Mar 2013 18:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128192 The judgment set aside penalties imposed on registered dealers for issuing invoices without supplying material to pass Cenvat credit, emphasizing the importance of proper assessment of evidence and burden of proof. The case was remanded for fresh adjudication in line with established principles, highlighting that penalties cannot be upheld solely based on newspaper reports without thorough examination of evidence. The decision underscored the need to consider relevant records and shift the burden of proof from the department to the assessee based on identified discrepancies, ultimately allowing the appeals by way of remand. Case-Laws Central Excise Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128192