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Credit cannot be denied on the basis of faulty investigation
Case Law Details
- Case Name
- Bansal Steel Power Limited Vs Commissioner of CE & ST, Rohtak (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Bansal Steel Power Limited Vs Commissioner of CE & ST, Rohtak (CESTAT Chandigarh)
CESTAT finds 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 department and not brought on record, therefore, the allegation without evidence is not acceptable in the law. Further, the appellant sold t...
