2017 (2) TMI 150

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....resented by: Mr. Joseph Prabhakar, Advocate Respondent - Represented by: Mr. A. Cletus, Addl. Commissioner (A.R.) ORDER Appeal has been filed by M/s Schneider Electric Infrastructure Ltd against order-in-original no. LTUC/339/2009-(C) dated 27th November 2009 of Commissioner of Central Excise & Service Tax, LTU, Chennai; before us now and has also filed application for stay of operation o....

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....ad availed the credit on the basis of invoices without actual receipt of goods. This was inferred from the mismatch of code numbers of the 'vacuum circuit breakers' in the invoice for transfer issued by Salt Lake Works unit and the code numbers in the input stock/purchase account of AEI unit. The finding of the original authority is that 'there is a preponderance of probability that....

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....is also no allegation that the 'vacuum circuit breakers' have not been manufactured by the appellant. 5.  We notice that investigation and the impugned order have not ventured to ascertain if any of the 'vacuum circuit breakers' allegedly diverted could be utilised elsewhere and thus furnish a motive for the alleged misdemeanour. 6.  In the light of the above we are....