2016 (12) TMI 1636

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....Ranjan, Joint Commr. (AR) ORDER Dr. Satish Chandra (President) The present appeal is filed by the Appellant-assessee against the impugned Order-in-Original No.07/Commissioner//LKO/CX/2009 dated 30.06.2009. 2. The brief facts of the case are that appellants-assessees are involved in the manufacture of Wire Rod, M.S. Wire, CTD Bars & Flats. The assessee had procured the raw material through M/s ....

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....ompanying the goods, has been paid. Admittedly, in the present case, the assessee was a bona fide purchaser of the goods for a price, which included the duty element and payment was made by cheque. The assessee had received the inputs which were entered the statutory records maintained by the assessee The goods where demonstrated to have travelled to the premises of the assesee under the cover of ....