https://www.taxtmi.com/caselaws?id=253141 The Court dismissed three appeals challenging orders of the Customs, Excise & Service Tax Appellate Tribunal under Section 35G of the Central Excise Act, 1944, regarding pre-deposit of duty and penalties based on alleged bogus invoices for Cenvat credit on inputs. The Tribunal's decision to direct pre-deposit was upheld due to prima facie evidence of non-receipt of inputs as per invoices, supported by admissions from the appellant's Director and employees, as well as a substantial cash balance. The Court emphasized the significance of prima facie evidence and the appellant's financial position in affirming the Tribunal's orders. en-us Tue, 15 Oct 2013 00:00:00 +0530 Tue, 13 Jan 2015 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253141 The Court dismissed three appeals challenging orders of the Customs, Excise & Service Tax Appellate Tribunal under Section 35G of the Central Excise Act, 1944, regarding pre-deposit of duty and penalties based on alleged bogus invoices for Cenvat credit on inputs. The Tribunal's decision to direct pre-deposit was upheld due to prima facie evidence of non-receipt of inputs as per invoices, supported by admissions from the appellant's Director and employees, as well as a substantial cash balance. The Court emphasized the significance of prima facie evidence and the appellant's financial position in affirming the Tribunal's orders. Case-Laws Central Excise Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253141