2002 (10) TMI 208

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....3.00 (Rupees thirty six thousand three hundred eighty three) has been disallowed to the appellants on the ground that they had availed the same without actually receiving the inputs and only on the basis of the invoices issued by the second stage dealer M/s. Joshi Enterprises. 2. The above allegations are based upon the statements given by Shri Ram Avtar Sharma, proprietor of M/s. Joshi Enterpr....

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.... only in the invoices without transacting any input material. 3. On the above basis proceedings were initiated against the appellant which culminated into the order passed by the Joint Commissioner (Adjudication) who dropped the proceedings against the appellant by observing that the wrong mentioning of the vehicle numbers which related to scooter and other two-wheelers cannot be made the basis....

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.... or by the appellant. It is also noted that the wrong quoting of vehicle number is not in one or two cases when it can be concluded as a mistake. The same is in a number of cases leading to the inevitable conclusion that the transactions have taken place without actual movement of the inputs. The above position also gets corroborated by the statement of Shri Ram Avtar Sharma, proprietor of M/s. Jo....

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....rities, who defaced the same. He relies upon the Tribunal's decision in the case of M/s. IDL Chemicals Ltd. reported in [1996 (88) E.L.T. 710 (T) = 1996 (16) RLT 758 (CEGAT - EB)]. However, I do not find any justification in the above submission of the ld. Advocate. The fraud in issuance of the invoices without actual receipt of the inputs has been detected by the Revenue by way of investigations ....