2017 (2) TMI 878

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....t And Shri B. Ravichandran,  Member (T) For the Appellant : Shri Amresh Jain, AR. For the Respondent : Shri Jaideep Wagde, Advocate. ORDER PER : B. RAVICHANDRAN, MEMBER (T) The appeal by the Revenue is against the order dated 6-5-2010 of Commissioner of Central Excise, Indore. The respondents are engaged in the manufacture of coin blanks liable to central excise duty. They....

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....Ravikant Dwivedi, partner of M/s. Saral Logistics System Pvt. Ltd. is not proper. It was contended that the facts as alleged in the notice were not properly appreciated by the original authority and the findings are not sustainable. 3. We have heard both the sides and perused the appeal records. 4. The Cenvat credit availed by the appellant was sought to be denied mainly on the bas....

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....sported in the trucks in question. b.  It is further noticed that nothing objectionable has been mentioned in the panchnama of search dated 12-1-2007 at the factory premises of M/s. Inter Metal and M/s. Indo Micro Nutrients in respect of the stock of finished goods/inputs. c.  Nothing has been brought on record to show the place to which the goods were sent on payment o....

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....brought on record to show as to what happened to the amount so paid by M/s. MAL. g.  M/s. Sujoy Transport Company which later became M/s. Saral Logistics Pvt. Ltd. had four offices. But the investigation did not go through the records of other offices other than located at Sagare Kuti Chauraha. 6. The appeal by Revenue relies on the submission of Shri Atlant Dwivedi proprieto....