1995 (11) TMI 140

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....se (Appeals), Ahmedabad. As the issue involved in all the three appeals is same, all the appeals are taken up for hearing together. 2. The Respondents received consignments of coils initially supplied by SAIL under invoice issued in favour of one M/s. Kanoi Steel Corporation, who sold part thereof in all the three cases, to the present Respondents by making endorsement on the gate passes to the effect that they had no objection to M/s. Kevin Enterprises taking credit on the said material. The coils were received in original packing bearing due identification marks. Respondents availed of MODVAT credit thereon which was objected to and therefore the demands were raised which were confirmed by the Adjudicating Authority but were set a....

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....ed by Kanoi Steel Corporation and as per the requirements as laid down by the Board, which they are authorised to do the endorsement on gate pass could not be accepted as valid documents. 4. Shri M.H. Patil, the advocate for the Respondents, however, submits that the Collector (Appeals) has considered the aspect of factual position as well and has come to the conclusion that in some cases only part consignments were received. The said Authority while admitting that they were all in original packing bearing serial No. assigned by the SAIL, he also refers to the order of the Collector (Appeals) where, the said authority had observed that the suppliers had also given an undertaking on the reverse of invoices to the effect that they had....

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....it has been approved that gate passes could be endorsed for part of the consignment. The issue that requires to be considered is whether what has been received by the Respondents could be branded as Remnants. The ld DR has by referring to the gate passes and other documents submitted that it could not be the remnance and that removal of one of two articles would not make the balance quantity as remnants. The Collector (Appeals) has however in his orders held these as remnants and seems to have satisfied by considering various aspects. In the appeal against the orders of the said authority, basically what is required to be considered is whether on factual aspects he has misdirected himself. The said authority seems to have taken the view tha....