2008 (11) TMI 473

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... None, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Revenue has filed eight appeals i.e. Appeal case No. E/4841/04 to E/4848/04. Ld. DR appeared for Revenue. But none appeared for the respondents. Record revealed that the respondent in all these eight appeals is Majestic Inds. Ltd. Revenue submits that this respondent was also involved in Appeal case No. 4727/04, 4586 to 45....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and an impossibility. (4)     Verification of records of the Respondent exhibited that the goods were not in existence but coloured to be delivered for fraudulent claim of Modvat credit. (5)     The respondent was not all in occupation of any premises to store the impugned goods and that made the entire practice of sale to be fraudulent. 2. He....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat there was no evidence of transportation of the goods as well as receipt of the goods. Enquiry from transport authority revealed that the vehicle number mentioned by the respondent was fake. The transporters of the vehicle were found to be in non-existent and wherever they exist, they denied transport of the goods from the Respondent's premises to different places. Therefore, ld. assessing auth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lity. We are surprised that the essential facts in the present set of appeals and material evidence relied by the adjudicating authority did not receive attention of the ld. appellate authority, who has gone wrong to adopt his order dt. 18-6-04 for this set of appeals. Miscarriage of justice is therefore noticeable and injustice was done to revenue which is intolerable when the appellate order did....