2016 (11) TMI 1340

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.... Tehran, A.R. for the Respondent Per : Ashok Jindal The appellant is in appeal against the impugned order denying that the vehicles used for transportation of the goods. 2. After hearing the parties, the facts of the case emerged as under: The appellant procured inputs from the main manufacturer M/s Tata Iron and steel co. Ltd. through their registered dealer located in Mandi Gobindgar....

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....nterest confirmed and penalty on the appellant was also imposed. The penalties on the registered dealers and manufacturer buyers also imposed. Here only buyers are in appeal before me. Therefore, this appeal listed today for disposal and taken up for consideration. 3. None appeared on behalf of the appellant and the appellant has requested to decide the case of merit vide letter dated 11.08.201....

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....unched against those vehicle owners. In the circumstance, merely on the ground that registration number mentioned in the invoices of the vehicles which were not capable of transportation of the goods cannot be relied upon. Contrary to the fact that the appellant have received the goods and used the same for manufacturing of final products except these registration numbers, there was no other evide....

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....itted that this Tribunal has already remanded the matter back to the adjudicating authority, therefore, it is prayed these matters be also remanded to the adjudicating authority. 5. After the consideration of the request made by both the sides and the case law relied upon, I am of the considered view that the adjudicating authority is required to examine the newspaper report before denial of cr....