1999 (7) TMI 213

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....lants. Shri K.M. Patwari, JDR, for the Respondent. [Order]. - The issue in these three appeals being same, and they are disposed of by this order. 2. The appellant requires for the manufacture of its final products various inputs. It places orders upon various persons for supply of these goods. In these cases that we are concerned with, supply was made, not by the person on whom t....

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....ch it is required to be submitted every month to the Superintendent, asks for the name and address of the manufacturer or importer/stockyard from whom the input is received. In this column the appellant indicated the name and address of the person on whom it had actually placed the orders. Since these persons did not manufacture these goods and so pay duty on them, these addresses did not correspo....

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..... The Departmental Representative emphasises that there is no correlation between the names on the subsidiary gate passes and the names in the RG 23A register. He states that the innumerable transactions and the discrepancies, which were found, do not support the duty paying character of the goods. 6. It is a matter of normal commercial practice for a person who is required to supply ....

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....lied the goods would not matter. Neither the Assistant Collector nor the Collector (Appeals) say that the goods were not received in the appellant's factory, or that they were not covered by the subsidiary gate passes which issued by the Superintendent. 8. There is however, an area of doubt that the name in RG 23A statutory register do not tally the names in the subsidiary gate passes and ....