2014 (3) TMI 874

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....r Malhotra, Advocate, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri Sanjay Jain, ld. AR appearing for the Revenue and Shri Sudhir Malhotra, ld. Advocate appearing for respondents. 2. It is seen that respondents who are engaged in the manufacture of non-alloy steel ingots availed M....

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....udicating authority dropped the Show Cause Notice (SCN) by observing that the assessee had taken reasonable steps provided under the law to ensure that duty paid goods stands received by them. There is no dispute about the fact of truck nos. mentioned in the invoices issued by the two dealers. He also observed that there is no dispute about the receipt of material at stockyard of TISCO as also by ....

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.... very goods. He also relied upon various decisions of the Tribunal in support of his stand. 6. Being aggrieved with the order of Commissioner (Appeals), Revenue has filed further appeal before Tribunal. 7. I find that there is no dispute about the correctness of the invoices issued by TISCO for their stockyard. Further the invoices issued by the dealers showing movement of the good....