2016 (5) TMI 383

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....URESHI) 1. These tax appeals arise in common background. Revenue has suggested following questions for our consideration: "[a] Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that 62 reconstructed challans-cum-proforma invoices cannot be relied upon for fixing the case of clandestine manufacture and clearance of finished goods ....

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.... both dated 23.04.2007 by application of decision of the Tribunal in the case of DXN Herbal Mfg (India) vs. CCE, Pondicherry? [d] Whether the impugned order passed by the Tribunal is substantial in law more particularly in absence of recording findings on all the points of contentions raised by and on behalf of the revenue at the hearing of appeals? 2. The issue pertains to alleged clandestine ....

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....onstructed documents were fake. In the challans, neither the vehicle number nor the name of the transporter was mentioned. No investigation was undertaken by the department to corroborate the contents thereof by recording the statements of the transporters. No confirmatory statements of the buyers were available on the record. The Tribunal, in view of such background, concluded as under: "4.4 In....

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.... goods were purchased by their trading company M/s. Jai Bhavani Metal Co., Surat (JBMC). That due to major renovation at the office/godown of JBMC, subject goods were temporarily stored in Appellant's factory premises. It is observed from case records that there are documentary evidences to the effect that said goods were purchased by JBMC from M/s. Malaxmi Metals Ahmedabad under delivery Chal....