2007 (2) TMI 23

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....port of the appeal filed against Commissioner (Appeals) order submits that the respondents imported consignment of Aluminium scrap and instead of using the same in their factory situated at Bhor, diverted the same to Dadra Nagar Haveli. However, Modvat credit of duty of Rs.4,68,566/-, paid on the said goods was availed by the respondents at their Bhor unit on the strength of the bill of entries. P....

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.... Respondent's case that the relations between them and their CHA became strained and CHA, utilized the blank signed letters available with him for settling the score. Apart from the CHA statement, there is no other corroborative evidence on record to substantiate the allegations made by the Revenue. 3. I find that Shri Parekh in his statement recorded before the Superintendent has admitted that....

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....s to the effect that Aluminium scrap is being sent from Nhava Sheva to their factory at Dadra Nagar Haveli. The authenticity of the said letter has been challenged by the assessee. Shri Basil Menezes appearing for the respondents drawn my attention to the gap appearing between the last line of the letter and the signature appearing at the end of the page along with the stamp. It is apparent even t....