2021 (6) TMI 28

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.... Seema Jain, Advocate Present for the Respondent : Ms. Shivani, AR ORDER The appellant is in appeal against the impugned order wherein the credit of Rs. 6,75,872/- has been denied on returned goods under Rule 16(1) of Central Excise Rules, 2002 alleging that the credit has been taken by the appellant on fake letter issued by the recipient of the goods. 2. The facts of the case are that....

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....pellant to deny credit, the matter was adjudicated and the credit denied to the appellant. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the appellant has sold the goods to Sikkim Ferro Alloy, who was buyer of the goods and ultimately sold the goods to M/s. Adarsh Enterprises and M/s Gandhi Springs. There is no investigation conducted at the e....

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....ecords placed before me, I find that in the statement of M/s. Adarsh Enterprises and M/s Gandhi Springs, it is clearly mentioned that they have not returned the goods but produced the ledger account. The ledger accounts are with the department, the department could have verified their statement is correct or not? By producing  the ledger account. The said documents have been hidden by the dep....