2015 (10) TMI 1941

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....for the Appellant. Shri M.S. Negi, AR, for the Respondent. ORDER All five appeals are being disposed of by a common order as they arise out of same impugned order of Commissioner (Appeals). 2. After hearing both sides, I find that M/s. Aravali Infra Power Ltd. (hereinafter referred to as Aravali) is engaged in the manufacture of aluminum ingots and were procuring the raw material ....

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....is that M/s. Suren Metal was registered at their Gurgaon address whereas they were dispatching the goods from their Vasant Kunj office. 4. Learned Advocate has explained that M/s. Suren Metal was procuring the aluminum scrap from one M/s. Suren International Pvt. Ltd. who was importing the same. Instead of bringing the goods first to their Gurgaon office, the same were dispatched directly ....

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....of proper invoices issued by Suren Metals. 6. I also find that the Revenue during the course of investigation, recorded statement of various owners/drivers of the trucks as also of transport agencies. Though all of them deposed to the effect that they have actually loaded the goods from Vasant Kunj and delivered the same at Bahadurgarh factory of M/s. Aravali. One proprietor of M/s. Sharma....