2008 (8) TMI 667

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), vide which he set aside the demand of duty of Rs. 2,50,474/-, confirmed by original adjudicating authority and allowed the appeal of respondent, Revenue has filed the present appeal. Nobody represented the respondent. We have heard Dr. M.K. Rajak, lear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eing cleared by them to M/s. Ocean Synthetics for bleaching, mercerizing and washing etc. Statements of Shri P.M. Chaudhary and Shri R.J. Chaudhary, who are supervisor and contractor of M/s. Ocean Synthetics were also recorded, admitting receipt of such fabrics. Further, statements of two buyers were also recorded, admitting purchase of the goods from M/s. Mukesh Industries without cover of Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the effect that there was no actual physical verification of the stock, lot numbers were randomly selected and quantities were shown as short quantity; that the fabrics of lot numbers in respect of which proceedings were initiated and the demands confirmed, were subsequently processed by them and cleared on payment of duty; that as per job programme file, the fabrics of particular lot number coul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by Commissioner (Appeals), the various statements recorded by the officers during the course of investigation being corroborative of each other, would constitute evidence against the assessee in the normal course, but such general norms cannot be accepted in the present case, inasmuch as the panchnama itself has not been accepted by the original adjudicating authority. The above specific findin....