https://www.taxtmi.com/caselaws?id=203714 The Tribunal set aside the impugned order confirming a demand and penalties against the appellants for fake invoices issued by M/s. Hindustan Electronics. It was found that the capital goods in question were available in the appellants' factory, and there was no evidence of improper procurement. The responsibility for any discrepancies in central excise duty payment was attributed to the supplier, not the appellants. The appeals were allowed with consequential relief due to the lack of sustainable evidence against the appellants in the procurement of capital goods. en-us Thu, 21 Oct 2010 00:00:00 +0530 Mon, 23 May 2011 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203714 The Tribunal set aside the impugned order confirming a demand and penalties against the appellants for fake invoices issued by M/s. Hindustan Electronics. It was found that the capital goods in question were available in the appellants' factory, and there was no evidence of improper procurement. The responsibility for any discrepancies in central excise duty payment was attributed to the supplier, not the appellants. The appeals were allowed with consequential relief due to the lack of sustainable evidence against the appellants in the procurement of capital goods. Case-Laws Central Excise Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203714