2017 (2) TMI 879

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....pellant. Shri Dharam Singh AR, for the Respondent. ORDER Shri J.B. Metal Industries Pvt. Ltd. and Shri Rajesh Kumar, Director are in appeal against the Order-in-Appeal No. 81-82-CE/DLH/2008, dated 30-9-2008 whereunder Order-in-Original No. 178/2006-07, dated 30-3-2007 has been sustained. 1.1 The Order-in-Original dated 30-3-2007 confiscated seized Copper Scrap weighing 18994.950 K....

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....ock is based on eye estimation, it therefore is not sustainable as per following case laws : -         Shiva Steel Rolling Mills v. CCE - 2005 (186) E.L.T. 326 (Tribunal) -         Bhushan Ltd. v. Commissioner - 2005 (186) E.L.T. 197 (Tribunal) -         Mool Chand Steel....

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.... copy of Resolution of Board of Directors of M/s. M.D. Buildwell (P) Ltd., and affidavit of Shri M.P. Gupta regarding his "Agreement to Sell" cannot be taken as false evidences. Further the Commissioner, Income Tax (Appeals), has also ruled that the said amount is not an extra income, from sale of illicit manufacturing and clearance of excisable goods but is the part of the payments made by M/s. M....

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....confiscated excess copper scrap valued at Rs. 24,12,359/-, various explanations mentioned by the assessee appellant and the pleadings that such estimation of the excess is an eye estimation only have not been appropriately considered by the Commissioner (Appeals). All the responses given by the appellants in this regard are required to be examined afresh in de novo decision at the end of Commissio....