2016 (7) TMI 978

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.... ORDER When the matter was called, none appears for the appellants.  However, they have submitted a letter dated 13.07.2016 requesting that the appeal may be decided on the basis of merit.  Hence, the appeal is taken up for disposal. 2. Heard the ld.  Authorised Representative for Revenue and perused the documents. 3. M/s. Suraj Cotton, Jamnagar (Appellants) are before us....

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....t and the relevant documents produced before us by M/s. Suraj Cottan, (PAN ABEFS 6718 E), Khijadiya Bye Pass, Rajkot Highway, Ta & Dist Jamnagar, and on the basis of such verification as well as the information and explanation furnished to us by the above named firm, we certify that M/s. Suraj Cottan has paid a challan of Rs. 20,06,753/- through electronic payment (E-Payment) on 14.02.2013 vide ch....

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....ent has not questioned the correctness or accuracy of the said certificate of Chartered Accountant or the entry in the books of accounts.   It is observed that reportedly the subject goods imported namely Brass Scrap was melted for manufacture of ingots only by the appellants, and that they have not sold the imported brass scrap as it is.  Hence, there is no question of passing on t....