2009 (7) TMI 157

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.... of bunch of eight appeals as all the appeals are directed against the common order dated 3-6-2008 passed by the Custom Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). The Tribunal has placed reliance on the findings recorded by the Commissioner (Appeals) and has upheld the order dated 28-4-2006 holding that no reliance could be placed on the octroi receipts whic....

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...., the Tribunal was right in holding that the octroi receipts issued by the State Revenue Authority authenticating removal of goods, without consignor's name and address and his bill No., do not constitute sufficient evidence for holding that the goods covered under the octroi receipts were not received by the parties enabling them to take Cenvat credit fraudulently ?" 2. Having heard learned coun....