2015 (10) TMI 1635

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..... For the Respondent : Shri Rakesh Goyal, Additional Commissioner (AR) ORDER Per: P K Jain: Brief facts of the case are that one P.K. Trading Co. imported certain wire rods. These were transferred to the appellant for reducing the thickness of such wire rods. Since the bill of entry was not in the name of the appellant and there was no invoice from P.K. Trading Co. to the appellant and....

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....aid the duty on 19th October. The goods thereafter moved in vehicle No. DD03 A9902. They have also produced the copy of the weighment slip from a weight bridge in Taloja, which indicates the same vehicle number and weight etc. He further submits that the entries were made in the RG23 Part II register on 22 nd October. In view of the said position, it cannot be disputed that the inputs were not rec....

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....oods moved through vehicle No. DD03 A9902 which had reached the weigh bridge in Taloja which is near to the factory and they have also produced the payment details to the weigh bridge, which includes number of consignments received by them. The invoices produced by the appellant indicate that the finished products were cleared on payment of duty. Thus, over all it appears that there are some proce....