2018 (2) TMI 1558

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.... Shri Sumeet Neema, learned senior counsel with Shri Gagan Tiwari, learned counsel for the respondent ORDER This appeal has been filed against the order dated 07.10.2016 passed by the Customs, Excise & Service Tax Appellate Tribunal whereby the Tribunal affirmed the order passed by the Commissioner by which the demand has been dropped. The respondent is engaged in the manufacture of Cupro ....

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....sideration of the material evidence which has come on record the Tribunal came to the conclusion that no case is made out to reverse the findings recorded by the Commissioner and upheld the order and dismissed the appeal. Relevant Paragraph nos. 4 to 6 reads as under:- "4. The Cenvat Credit availed by the appellant was sought to be denied mainly on the basis of certain irregularities alle....

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.... b . It is further noticed that no thing objectionable has been mentioned in the panchnama of search dated 12.01.2007 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 of duty after removal from the factory of the supplier.....

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.... 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 Sagore Kuti Chauraha. 6. The appeal by Revenue relies on the submission of Shri Atlant Dwivedi Proprietor of M/s Sujay Transport Company. We find that the submission is based on records mentioned....