2018 (2) TMI 806

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.... Shri G.R. Singh, D.R. - for the respondent ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 30.11.2012 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. The brief facts of the case are that an intelligence was received by the department that one Shri Veekay Industries was showing fraudulent purchase of raw material from two dealer....

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....rchased the goods from Rastriya Ispat Nigam Ltd. (RINL) and supplied the same to M/s Veekay Industries on the cover of valid invoices. He also submitted sample copies of delivery challan-cum- invoices issued by M/s RINL in favour of the appellant company, evidencing receipt of the goods in its registered premises. Further, he also produced the transport documents and the affidavit of the transport....