2004 (3) TMI 448

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....Buta Steels (P) Limited on the basis of 12 invoices received from the informer and total value of the clearances alleged to have been made by M/s. Buta Steels (P) Limited relating to these 12 invoices was of Rs. 17,19,270/- and if the value of these clearances was added to the value of clearance for the year 1994-95 then it come to more than 3 crores. On this ground the benefit of SSI exemption Notification No. 1/93-C.E., dated 28-2-98 for the subsequent year was denied as the value of clearance for the year 1994-95 was in excess of 3 crores. 2. Another show cause notice was issued on 7-4-2000 to the appellants on the ground that the Revenue had received 13 photocopies of other invoices. The value of the goods alleged to have cleare....

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....sp;The contention of the Revenue is that the invoices along with the admitted signatures of the Directors/Employees of M/s. Buta Steels (P) Limited were sent to the Government Examiner of Questioned Documents as per their report, on 11 invoices, the signatures tallied with the admitted signatures, therefore, these invoices were issued by M/s. Buta Steels (P) Limited. 8. We find that as per the report of the Government Examiner of Questioned Documents, on 11 invoices, the duty was confirmed by the Commissioner (Appeals), the signatures are of Directors/Employees of M/s. Buta Steels (P) Limited. This factual position is not disputed by M/s. Buta Steels (P) Limited. In the circumstances, we find no infirmity in the impugned order confi....