2007 (10) TMI 215

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....on order. 2. The learned Advocate on behalf of the appellant submits that the representative of the appellant in his statement before the Central Excise Officers categorically stated that they have supplied the material to the buyers accompanied with the invoices.  He also submits that there is no statement or any material to show that the goods were not delivered to the buyers.  He relied upon the decision of the Tribunal in the case of CCE, Chandigarh vs. Neepaz Steels (India) & Others reported in 2007 (79) RLT 676 (CESTAT-Del.) . 3. The learned authorized representative (DR) reiterates the finding of the Commissioner (Appeals).  He submits that the department made thorough investigation to the transporter and it is e....

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....s used to transport these goods were hired from transporters or from regular suppliers/ buyers and payment of freight was made in cash and many cases the freight was not paid as the goods were delivered locally and the owners of the trucks being regular customers/ buyers did not charge any freight being nominal; that he had also seen details of invoices issued by them  where the owners of the vehicles used for transportation of goods had denied having transported the same or having ever dealt with them; that most of the buyers were based at Ludhiana and for local transportation, no GR's / bilties were prepared and the payment of freight were made in cash as such drivers of the trucks transported the goods locally without making any rec....