2018 (2) TMI 215

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....t procured goods from one M/s S.K. Garg & Sons who is a first stage dealer who got registered with the department w.e.f. 05.12.2003. An investigation was conducted at the premises of M/s S.K. Garg & Sons on 14.08.2007, it was found that the premises was locked and godown is also non-existence. Enquiries were made with the landlord who stated that M/s S.K. Garg & Sons has vacated the premises in 2003 itself and thereafter he never let out the premises to anybody. On the basis of investigation and on the basis of statement of M/s S.K. Garg & Sons the registration of M/s S.K. Garg & Sons was cancelled on 21.07.2008 retrospectively. Further investigation revealed that the appellants before me have procured goods from M/s S.K. Garg & Sons and av....

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....eir contention ld. Counsel also relied on the decision of CCE, Ludhiana Vs. Dhawan Steel Industries- 2015 (324) ELT 169 (Tri. Del.) & Jiwan Singh Girdhari Lal vide Final Order No. 338-342/2016-CHD dated 28.04.2016. 4. On the other hand, Ld. DR oppose the contentions of the Ld. Counsels and submits that in this case the preventive officers of the Central Excise department visited the premises of M/s S.K. Garg & Sons on 13.08.2007 and it was found that M/s S.K. Garg & Sons is non-existence. The investigation was started and alter on it was revealed that as M/s S.K. Garg & Sons is engaged in issuing of the fake cenvatable invoices for availment of the cenvat credit by the appellants, in fact, no godown was in existence where the goods to be s....