2013 (3) TMI 160

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....acture of MS Ingots, Angles Channels and Joist and Sh. Anil Agrawal, Director of M/s. Agrasen Ispat Udyog is a Registered Dealer, dealing in the said goods under the Proprietorship of Sh. Anil Agrawal, Director. 2. On the basis of intelligence received by the revenue, a case was made out against M/s. Agrawal Structure Mills Pvt. Ltd., having cleared their goods without payment of duty to M/s. Agrasen Ispat Udyog, under their trading bills, who further raised the bills to their customers passing on Cenvat credit to them. The above allegation was based upon the bills raised by M/s. Agrasen Ispat Udyog and the inculpatory statement of M/s. Agrawal Structure Mills Pvt. Ltd. 3. Proceedings were initiated against all the three respondents b....

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....e of Maharashtra - 1983 (13) E.L.T. 161 (S.C.) and the same was followed by Hon'ble Tribunal in series of cases. Some of these cases are (i) Usha Amorphous Metal Ltd. v. CCE, New Delhi - 1995 (76) E.L.T. 631. (ii) Lloyds Steel Ind. v. CCE - 2006 (182) E.L.T. 465. (iii) D.P. Industries v. CCE - 2007 (218) E.L.T. 242. Here I would also like to mention that photocopies are never treated by the Department as a genuine documents as is evident from the facts that even availment of credit on the strength of photocopies of bills is not admissible as in such cases there is every possibility of misuse of photocopies of bills/invoices, which may also be available in the instant case though in a vice versa manner. It is also consistent v....

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....nd based on recovered sale bills and recorded statement without any other evidence is not sustainable. Further in the case of Tejwal Dyestuff Industries v. CCE - 2007 (216) E.L.T. 310 (T) Hon'ble Tribunal have corroborative evidence is not sustainable. In the case under consideration the department has created liability on the documents procured from undisclosed source and the statement. However, having paid duty liability during investigation under protest, it was on the part of investigation to support allegation supported by tangible and clinching evidence which is absent. There is also nothing on record to evidence purchase of unaccounted raw material its use in production and removal of such goods in surreptitious manner. Since, the al....