2009 (7) TMI 1207

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....cise Appeal No. 2681 to 2685, 2844- 45, 2852 to 2856, 2873 to 2877, 2879 to 2881, 2908- 09, 2970, 2980 to 2982, 3005, 3092 to 3095 OF 2006-SM - -<br>Central Excise<br>Mr. P. K. Das,JJ. For the Petitioner : Shri Kamajjeet Singh Singh For the Respondent : Shri Iskit Khar Baig, SDR ORDER Per P. K. Das: Common issue is involved in these appeals and, therefore, all are being taken up tog....

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....lers, like scooter and moped, etc. They also submit that the appellants failed to establish that they supplied the material with invoices with any evidence. Learned DRs relied upon the decision of the Tribunal in the case of Rajeev Alloys Ltd. vs. CCE, reported in 2008 (89) RLT 227 (CESTAT-Del.). 4. After hearing both sides and on perusal of the records, I find that the Commissioner (Appeals) o....

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....enue relied upon the decision of the Tribunal in the case of M/s. Rajeev Alloys Ltd. vs. CCE vide Final Order dated 3.9.2008 in Appeal No. 2434/2006 [reported in 2008 (89) RLT 227 (CESTAT-Del.)]. 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 dea....

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....of production and credit has been wrongly taken but having established that the vehicle in question, were incapable of transporting large quantity mentioned 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 ....