2013 (12) TMI 110

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....i R.K. Mathur, DR For the Respondent: JUDGEMENT Per Archana Wadhwa (for the Bench): Both the appeals of the Revenue are being decided by a common order as they arise out of same impugned order. 2. It is seen that originally demand was raised against the respondents based upon the invoice of Bitumen Emulsion recovered from the respondents Customers M/s. H P Public Works Department. I....

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....om the Govt. Departments. The explanation given by the Appellants has force which merits to be accepted as the documents is only a Proforma Invoice/ Consolidated Invoice bearing the reference of original despatch invoice. Therefore, the said document cannot be taken as despatch document for purpose of determining the value of total clearances. Apart from the said argument, the Appellant have fu....

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....w material/manufacture or removal/Transport document/GRs of alleged clearances in clandestine manner has been either referred or relied upon by the Adjudicating Authority. Even the communication of PWD Department is not supported by any corroborative evidence. There is also no confessional statement regarding removal of excess clearances. The Appellants have contended that alleged suppression of c....

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.... this case the goods are being supplied to Govt. Departments, which cannot be suspected. Therefore, the findings of the Adjudicating Authority are not sustainable. Hence the demand is vacated and impugned order is set aside. 4. The Revenue, has not advanced any other evidence on record to show that clearances were effected in each invoices which are infact replica of original invoices being des....