https://www.taxtmi.com/caselaws?id=334609 The tribunal allowed the appeal, setting aside the denial of cenvat credit and penalties imposed on the appellant. The decision emphasized the lack of concrete evidence supporting the non-receipt of goods by the appellant from the allegedly non-existent dealer. It stressed the importance of thorough investigations and corroborative evidence, citing legal precedents. The tribunal concluded that allegations cannot solely rely on presumptions without substantial proof, ultimately ruling in favor of the appellant based on factual considerations and established legal principles. en-us Fri, 16 Sep 2016 00:00:00 +0530 Thu, 17 Nov 2016 12:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334609 The tribunal allowed the appeal, setting aside the denial of cenvat credit and penalties imposed on the appellant. The decision emphasized the lack of concrete evidence supporting the non-receipt of goods by the appellant from the allegedly non-existent dealer. It stressed the importance of thorough investigations and corroborative evidence, citing legal precedents. The tribunal concluded that allegations cannot solely rely on presumptions without substantial proof, ultimately ruling in favor of the appellant based on factual considerations and established legal principles. Case-Laws Central Excise Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334609