TaxTMI 
TaxTMI 
2019 (7) TMI 2011
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....o assail order dated 29.03.2018 passed by the Commissioner of Central Excise and Central Goods and Service Tax, Jaipur, by which the order dated 23.12.2016 passed by the original Adjudicating Authority has been upheld and the appeal filed by the Appellants were rejected. Being aggrieved by the impugned order the appellant are in appeal before this Tribunal. 2. The brief facts of the case are that the appellant, M/s. RNG Impex (Private Limited, Alwar) is holding of Central Excise registration are engaged in the manufactured of 'Copper Wires' classifiable under Chapter Subheading 7408 of the First Schedule to the Central Excise Tariff Act, 1985. On the basis of specific information, that Shri Amit Gupta, Director of M/s. Progressive Alloys....
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.... were availably conducted in cheques and through proper banking channels, payments were made after receipt of goods in the factory premises and the appellant had normal genuine transactions. - that there is no admission on part of the appellant to have received the invoice without physical receipt of goods. - that none of the transporters accepted the movement of goods which indicates that the statements were taken under coercion. - that admission of non-delivery of goods on part of other person other than appellant does not become admission on part of appellant. - that they have received the material against all those bills against which they have availed the Cenvat credit. The onus is on the department ....
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.... excise duty and also made the payment to Shri Amit Gupta through banking channel. Regarding the transport of goods, it is not necessary to have the details of transport of goods verified by the Appellants. We also find that the department although has obtain statement of Shri Amit Gupta and also the transporter of the goods, who have denied to have supplied the Cenvatable goods to the appellant. The Department has not adduced any evidence regarding compliance of provisions of Section 9D of the Central Excise Act before the statement were admitted evidence. It has been held in the number of cases including (i) Andman Timber Industries Vs. Commissioner of Central Excise 2015 (324) E.L.T. 641 (SC), (ii) Shyrise Overseas Pvt. Ltd. Vs. Commissi....
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....to have travelled to the premises of the assessee under the cover of Form 31 issued by the Trade Tax Department, and the ledger account as well as the statutory records establish the receipt of the goods. In such a situation, it would be impractical to require the assessee to go behind the records maintained by the first stage dealer. The assessee, in the present case, was found to have duly acted with all reasonable diligence in its dealings with the first stage dealer. The view which the Tribunal has taken is consistent with the judgment of the Jharkhand High Court in Commissioner of C. Ex., East Singhbhum v. Tata Motors Ltd. - 2013 (294) E.L.T. 394 (Jhar.), where it was held as follows :- "... Once a buyer of inputs rec....