2007 (1) TMI 406

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....for the Respondent. [Order]. -  Learned D.R. appearing for the Revenue has submitted that there was no self-speaking terms in the Appellate Order as to whether the other two stock registers maintained by the assessee/respondent company, can be considered to be reliable statutory records or not. He did not dispute the maintenance of the RG-12 register for recording the stock. But he cont....

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.... of the Order-in-Original, which states that the assessee/respondent company wanted to manage the excess production through a new register. According to the learned D.R., whether such register was an authentic record under the process of law or not, was not examined by the learned First Appellate Authority. It was his further submission that some records were maintained by them in respect of even ....

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....s and can be relied upon or not, was not decided by that Authority. That Order does not self-speak as to the authenticity of such records in the eyes of law and as to whether such records were ever relied upon by the Excise Authorities for stock-reconciliation and recording of the stock or not. If that was not done, reliability of the stock registers maintained by the assessee/respondent company i....

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....so, different conclusion may be drawn and the appeal be re-disposed accordingly. 5. Before parting with the matter, it is also necessary to state that when an impugned Order does not sustain in the eyes of law, the ultimate conclusion should be that the impugned Order, ipso-facto, gets set aside having no legs to stand. Such aspect may be looked into while re-disposing the appeal presently....