2013 (11) TMI 1126

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....r, A.R. ORDER Per Rakesh Kumar:- M/s. Arihant Metal Company (AMC) are registered dealer and Sh. Siddharth Baid and Rahul Baid are their employees. The allegation against them is that they issued invoices to a manufacturers without supply of goods mentioned in the invoices, on the basis of which the manufacturer took credit of Rs. 42,048/-. On this basis the Original Adjudicating Authority....