TaxTMI 
TaxTMI 
2015 (4) TMI 1046
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....Shri A.K. Dhawan, AR, for the Appellant. Shri A.P. Mathur, Advocate, for the Respondent. ORDER Revenue has filed the appeal against the impugned order dropping the demands confirmed against the respondent. 2. The brief facts of the case are that respondents is engaged in the manufacture of thermal wiring harnesses and registered with the department. On the basis of information rec....
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....hy not to be penalized. The show cause notice was adjudicated, demand of duty along with interest was confirmed, penalty was also imposed. That order was challenged by the respondents before Commissioner (Appeals) who set aside the order of adjudication. Therefore, Revenue is before me. 3. Respondent has also filed cross-objection against the appeal filed by the Revenue. 4. The lea....
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....t has taken and utilized the Cenvat credit wrongly, on account of fraud, collusion with M/s. AMC by altering the description of the goods in purchase invoice issued enabling the respondents to avail the Cenvat credit and the respondents has suppressed the material fact with sole and wilful intent to avail inadmissible Cenvat credit. Therefore, impugned order has to be set aside. 5. On the ....
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....ed. 6. Heard the parties. Considered the submissions. 7. In this case, the only case has been booked against the respondent on the premise that M/s. AMC has diverted the goods as they have altered the description of goods in the invoices issued by them showing the goods supplied by manufacturer/supplier showing the description of goods as brass sheets. But Revenue has failed to pro....