2009 (5) TMI 436

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....or the Appellant. Shri S. Gautam, DR, for the Respondent. [Order]. - Common issue is involved in these appeals and, therefore, all are being taken up together for disposal. 2. Learned Advocate submits that the appellants are registered dealers and the Director/Manager of registered dealers and also manufacturer of final products. He also submits that duty was demanded and penalties were i....

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....y evidence. Learned DR relied upon the decision of the Tribunal in the case of Ranjeev Alloys Ltd. v. CCE reported in 2009 (236) E.L.T. 124 (Tribunal) = 2008 (89) RLT 227 (CESTAT-Delhi). 4. After hearing both the sides and on perusal of the records, I find that the Commissioner (Appeals) on identical issue in earlier orders set aside the demand of duty and penalties on the basis of Newspaper re....

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....jeev Alloys Ltd. v. CCE vide Final Order dated 3-9-2008 in Appeal No. 2434/2006 [reported in 2008(89) RLT 227 (CESTAT-Delhi)]. The contention of the Revenue is that once it has been established that the vehicle numbers mentioned in the invoices are not of trucks or the transporter has denied the transportation of goods or the dealer has no godown than the burden is on the assessee who availed the ....

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....at the vehicle, in question, were incapable of transporting large quantity mention in the invoices, the onus shifts to the assessee to prove that goods were duly received by them and used in the manufacture of excisable goods. In view of the above decision, we find that as the initial burden that goods had not been received by the appellant has been discharged by the Revenue, therefore, the onus i....