2008 (5) TMI 529

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....na Pandey, Tiwari, Jt. CDR, for the Respondent. [Order]. - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby demand of Rs. 1,61,428/- was confirmed and penalties of the equal amount was imposed. The appellants are engaged in the manufacture of P & P medicine both dutiable as well as exempted one. On 2-9-2000, officers of Revenue visited the facto....

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....ly received in the factory and entered in the statutory record and issued for manufacture of goods. The contention is that the Revenue is disputing the receipt of the material only on the ground that the transporter denied the transportation of goods from M/s. Barkha Bottle Bhandar to the appellant. The contention is that the goods were received during the period 1998 to 2001 whereas the statement....

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....o admitted the receipt of consideration amounts through banking channel, therefore, credit cannot be denied. 4. The contention of the Revenue is that investigation shown that the supplier of the material has not actually supplied the material as the transporter denied the transportation of the material. The Revenue also submitted that documentary evidence in respect of receipt of goods und....