2012 (5) TMI 324

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....or the Respondent   Per Archana Wadhwa:   Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeals which are being disposed of by a common order as they arise out of same impugned order.   2. I have heard Shri B.L. Soni, learned AR appearing for the Revenue and Shri Naveen Mullilck, learned Advocate appearing for the respondents....

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....ndeep Garg, Revenue maintained a view that the said katcha parchis reflect the clandestine clearance of cables manufactured M/s. Pymen Cable(India). Statement of Shri Sandeep Garg was recorded wherein he admitted that he is the trader of goods manufactured by M/s. Pymen Cable(India). However, there is nothing in the statement to show that katcha parchis recovered from his premises belonged to good....

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....venue.   7. After hearing both sides and after going through the impugned order, I find that the appellate authority has gone by the fact that there is no positive cogent evidence relating said katcha parchis to the goods manufactured by M/s. Pymen Cable(India). He has clearly recorded that there is no inculpable statement of either Shri Vinod Garg or Shri Sandeep Garg accepting the clande....