2016 (9) TMI 575

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....Gupta, A.R. for the respondent ORDER The appellant is in appeal against the impugned order. 2. The brief facts or the case are that the appellant is manufacture of Iron and Steel products. An investigation was conducted at the end of M/s Northern Industries Corporation a register dealer on the premise that the dealer is receiving the iron and steel industrial scrap duty paid and the same ....

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....ification of vehicle number received from the DTO office, the mode of transport shown as vehicles i.e. scooter, motor cycles or auto rickshaw which are not capable to carry such a huge quantity, the reply was filed by the appellant that at the time of the receipt of the goods they did not check the vehicles number but they have received the goods in their factory on payment of duty. Later on, a sh....

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....on, 6/09/2000 the goods were shifted to the truck no. HR-58-0969 and the said truck has crossed through check post at Mandi Gobindgarh and which shows that goods have entered in the Jurisdiction of Mandi Gobindgarh where the appellant is situated. He also produces the goods receipt issued by the transporter and payment made to the transporter by the dealer. These evidences had been produced by the....

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....hough the revenue has sought verification report, with regard to the vehicles number from the DTO office but the same have not been placed on record. The report with regards to the registration certificate to vehicle in question i.e. HR-58-0969 has not been verified to reveals the truth. Further, the appellant has produced all the documents pertain into transportation of said goods from M/s SAIL t....