TaxTMI 
TaxTMI 
2020 (1) TMI 584
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....Mr. Adarsh Kumar Gupta and and Mr. Abhishek Khanna, Advs. for R-1. Mr. Amit Bansal, SSC with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advs. for R-2 and 3. Mr. Yogendra Aldak, Mr. Karan Sachdev and Mr. Kunal Kapoor, Advs. for R-4 and 5. O R D E R 1. The petitioner in the present petition is an informer who intimated the relevant authorities of suspected fraud in respect of availing CENVAT credits....
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.... Authority and disposed of vide Order-in- Original dated 31.10.2013. In appeal, CESTAT vide Final Order dated 02.12.2014, again remanded the matter to the Adjudicating Authority as no cross-examination had been conducted. The matter has been finally disposed of by the Commissioner, Delhi-II vide its Order-in-Original dated 14.02.2017, imposing a penalty of Rs. 2,250,000/- on TEPL and dropping the ....
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....ings. Therefore, this Hon'ble court may direct the respondents to review the case again properly and penalize the defaulters as per the rule with heavy cost. 2. The respondents may be directed to pay the remuneration to the petitioner as per central excise rule for providing information." 2. On the last date of hearing, the respondents were directed to produce the original record wherein th....
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....ed by the invoices were not received. The AO also verified the fact that every transaction amongst them was a recorded transaction and the payments were made through banking channel i.e. by way of cheque from the ledger and bank statements. The AO found that the noticee had maintained detailed account of every transaction and payments made by TEPL to the BIPL and SMI were in cheques only. 3. It a....