2011 (4) TMI 1132

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....cate for the Appellant (s)   Shri A.K.Sharma, Authorised Representative(JDR) for the Respondent (s)   Per Shri S.S.Kang.   1. All the Appeals are filed against the common impugned order therefore are being taken up together.   2. The Appeals are filed against the adjudication order whereby demand of Rs.2,51,54,117/-(Rupees Two Crore Fifty One Lakhs Fifty Four Thousa....

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....t is also submitted that Appellants were trading in respect of some goods which were duly reflected in their balance sheets. During investigation Appellants supplied the detailed list of sixty six job-workers who manufactured the goods and supplied to the Appellants. The Revenue issued summons to twenty job-workers and out of twenty, five responded to the summons issued by the Revenue. The stateme....

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....ted that in the balance sheet for the year 2004-05 there was specific mention in respect of trading goods whereas the purchase figures were shown as Rs.11,80,855/-(Rupees Eleven Lakhs Eighty Thousand Eight Hundred and Fifty Five only) and sale figure is Rs.12,21,360/-(Rupees Twelve Lakhs Twenty One Thousand Three Hundred and Sixty only). This evidence produced by the Appellant was not taken into c....

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....ds to railway and railway procured the goods only from the actual manufacturers hence the claim of the Appellants are un-sustainable and demand is rightly made.   7. We find that during investigation the Revenue recorded the statement of five persons and as per the statements the goods were not manufactured on job-work basis however the same were manufactured as hired labourer. The Appella....