2014 (10) TMI 510

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Joseph Dominic, Advocate, for the Appellant. Shri N. Jagdish, AR, for the Respondent. ORDER Appellant is seeking condonation of delay of 6 days in filing the appeals. We find that the cause of delay has been explained satisfactorily. Therefore, we condone the delay and accordingly, COD applications are allowed. 2. Learned consultant submits that the case against the appellant is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed by them; three vehicles shown to have been utilized could not transport the goods; in respect of two cases, within 44 minutes two consignments have reached the appellant premises when the distance between the supplier and the appellant is at least 60 Kms. Learned counsel submits that the appellant had been producing finished goods and clearing the same on payment of duty; receipt of raw materia....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not manufactured the finished goods. In any case, the appellants have paid more than Rs. 75 lakhs during the course of investigation which may be treated as pre-deposit for the purpose of hearing the appeal. 3. Learned AR submits that when the suppliers have no facility to manufacture, the question of receipt of inputs by the appellant does not arise; department has already shown that veh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e goods and nature of the goods; and the records maintained as regards receipt of goods especially with regard to two consignments said to have been received by the appellant within 44 minutes when the distance between the supplier and the appellant is more than 60 Kms also have been verified. In respect of 17 invoices where the appellant admitted the liability, description of the goods in the inv....