2005 (11) TMI 285

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....ent. [Order]. -  This is an appeal filed by the Revenue against the Order No. 49/PAT/CEX/APPEAL/2004, dated 4-2-2004 passed by Commissioner (Appeals) Customs and Central Excise, Patna. In this case, the original adjudicating authority has confirmed the duty amount of Rs. 4,63,026.00 (Rupees four lakh sixty-three thousand and twenty-six) against the respondent company and an equivalent a....

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....housand and twenty-six) was taken by the respondent company. But the duplicate copy of the relevant invoice was not submitted before the Department for defacement of the same. On demand, they produced the original copy of the Invoice dated 6-3-99. The lower authority confirmed the demand by imposing the equal amount of penalty and on appeal, the Commissioner (Appeals) has set aside the Order passe....

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....e factory in the light of Transporter's 'Affidavit', Transporter's Consignment Note, Goods Received Note, Sales Tax Road Permit and 'Affidavit' of Transporter in this regard. Payment Particulars, Declaration to Assistant Commissioner and Superintendent under Rule 57T(1) (2) and other correspondences made to the Department by the respondent company to this effect, which would clearly indicate that ....

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.... The Commissioner (Appeals) has also observed that the show cause notice on the basis of circumstantial evidence should not have been issued. It was the duty of the Department to make a proper verification before issue of the show cause notice, which has not been done in the instant case. More so, the Commissioner (Appeals) has clearly observed that the fact of receipt of the capital goods and the....