2016 (12) TMI 1693

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....r the Appellant. Shri R.K. Sharma, AR, for the Respondent. ORDER The appellants are in appeal against the impugned order confirming the demand of duty along with interest and imposing penalty on both the appellants. 2. The facts of the case are that the first appellant is the assessee and the second appellant is the Director of the first appellant who are engaged in trading of the....

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..... 1 are mentioned in the diaries of Shri Pawan Goyal. On the basis of these, a case has been booked against the appellant for denying the credit consequently to demand of duty along with interest and to impose penalties on both the appellants. The said order was confirmed by the Commissioner (Appeals). Aggrieved from the said order, the appellant is before me. 3. Learned Counsel for the ap....

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.... statement of Shri Sahil, the appellant No. 2 has been recorded and categorically admitted that they have issued fake invoices without movement of the excisable goods and received payment through cheque through M/s. Jadia Pipes (India) Ltd. and others and all these entries mentioned in the diaries recovered from Shri Pawan Goyal during the course of investigation. This statement has never been ret....