1999 (6) TMI 154

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....ant. Shri Debi Pal, Sr. Advocate, for the Respondent. [Order per : P.C. Jain, Vice President]. - The Revenue in the subject Reference Application raises the following question of law which according to it arises out of the Tribunal's order Nos. A/827-830, dated 18-9-1998 : "M/s. CTC contravened the provisions of Rule 57GG of the Central Excise Rules, 1944 by their such act of not recei....

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....nces brought on record by the Revenue and the final finding given by the Tribunal is as under : "The evidence collected on several circumstantial aspects like godown facilities, bandling facilities, particulars of transport mentioned in the invoices, lower sale price in some cases etc. casts a dark shadow on the accounts kept by the appellant dealer and raises valid suspicions. But they do not ....

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....tters premises, that the lower sale prices in isolated cases is because of depressed market conditions, that no adverse inference (that the sale invoices were fake) could be drawn from a handful of entries (out of 900) showing Government vehicles etc. as the carriers (as the transport was the responsibility of consignee) etc. Therefore, the evidence does not conclude the case in favour of the alle....