2016 (2) TMI 22

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....ELLANT : MS AMEE YAJNIK, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) The adjudicating authority as well as the Commissioner (Appeals) relied almost entirely on confessional statements made by the assessee and other employees of the assessee in order to confirm the demand. The Tribunal by the impugned order reversed the orders on the ground that solely on the basis of confes....

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....efore the lower adjudicating authority appellant has taken plea referred at para 14.3 above and argued that the evidences from the buyers end had to be proved. When appellant had argued before the lower adjudicating authority that invoices at page 34, 35, 52, 53, 54, 56, 58 were trading invoices they could have submitted the documentary proofs of their purchase of the said goods. From where they h....

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....s but were dispatching goods to different small local contractors, It is only after the statement of Shri Dilip B. Waghela Production/Dispatch incharge of the appellant company, investigation was extended to the end of M/s. L & T and M/s. Jyoti Engg & Contractors. Statements of these parties are independent statements. Why should they tell lie as claimed by the appellant that 'if the buyers ha....