2019 (1) TMI 63 – BOMBAY HIGH COURT – TMI – CENVAT Credit – bogus purchase of raw material – Lead Ingots – Held that:- The Excise Authorities and the Tribunal have concurrently come to the conclusion that the goods in question were never received by the assessee in its factory and therefore, the assessee's claim of having consumed the same was not genuine – These findings are pure findings of facts. No question of law arises.
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Appeal dismissed – decided against appellant. – Central Excise Appeal No. 116 of 2018 Dated:- 12-12-2018 – Akil Kureshi And M.S. Sanklecha, JJ. For the Appellant : Mr. Rajesh Ostwal a/w Mr. Jas Sanghvi i/by PDS Legal For the Respondent : Mr. J.B. Mishra ORDER P.C.: 1. The appellant – assessee was visited with a
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assessee was unable to establish that the goods were indeed received in the factory of the assessee. 3. Before the Appellate Commissioner, the assessee reiterated the averments and also produced additional documents. The Commissioner, however, dismissed the appeal upon which the assessee carried the matter in further appeal before the Tribunal. The Tribunal, by the impugned judgment, dismissed the appeal. In addition, to confirming the findings of the adjudicating authority, the Tribunal also examined the assessee's contention that there were valid reasons for discrepancy in the vehicle numbers which had supposedly transported the goods from Jammu and Kashmir to the assessee's factory and those mentioned in the invoices and other do
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