TaxTMI 
TaxTMI 
2008 (9) TMI 771
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....;Ld. Counsel appearing for the appellant submitted that the first appellate order suffers from following two infirmities :- (1) A fact which is always a fact was discarded by the ld. Appellate Authority for no rhyme or reason holding that the argument of distance was not advanced at the original stage was not tenable. (2) The goods not being notifi....
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....enable. 3. Secondly, his argument is that when the goods were not notified goods, it is always the complainant who should bring every material to discharge onus of proof. Revenue being the complainant, there is nothing on record to suggest point of origin and destination of the goods, carrier of the goods if any which made the goods to make, chain of evidence involved in the import if any an....
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....d the record. 6. It is settled principle of law that an Appellate Authority has co-extensive and co-terminus power. He is not prevented to exercise powers of Assessing Authority in respect of enquiry or examination of a matter while deciding Appeal when an issue goes to the root of the matter. An appellant should not be deprived of justice on flimsy ground. Granting an opportunity to the agg....
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....ded, such statement is recorded after service of summons as required under the Act and that those are voluntary. In the cases before us, all that has been proved is that metal-scraps, even having no marks of foreign origin, have been transported from Islampur in the district of Murshidabad to Calcutta. The seized goods in question being undisputedly non-notified items in terms of Section 123 of th....