2009 (8) TMI 1009

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.... 2. The Revenue filed these Appeals against the impugned Orders passed by the Commissioner (Appeals). The issue involved in all the five Appeals is common. Brief facts of the case are that the Respondents were engaged in the manufacture of PVC Pipes, and PVC Resin is their raw material. On 22-12-2005, the Revenue Officials visited the factory premises of the Respondents and found 45 bags of PVC R....

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....at the Respondents took the plea that the Resins in question were purchased from Delhi, in support of which certain documents were produced by them. On verification, it was found that the suppliers supplied the PVC Resins of Korean origin. The case of the Revenue is that the Respondents failed to show the lawful import of German origin PVC Resins; hence the impugned Order is not sustainable. 4. R....