2017 (7) TMI 328

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....udicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Udit Chandra, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per Anil Choudhary The present appeal is filed by the appellant, M/s P. K. Singhal, Manager Finance, Excise & Taxation against Order-in-Original No. 44-45/Commissioner/GZB/2010-11 dated 28/03/2011 passed by Commission....

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.... Rathi Ispat Ltd. for sale of materials to the appellant on the basis of which the transporter-Pramod Sachdeva was confronted. Further, the said invoices are not part of the relied upon documents in the show cause notice. As such, the appellant also did not have any opportunity to comment on those invoices, as admittedly the copy of such invoices was never made available to the appellants. We furt....

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....ue and unsubstantiated, having no legs to stand. Similarly, the statement of the Transporter-Pramod Sachdeva, is also vague and made out of memory which appears to be under undue influence exercised upon him. Further, we find that the statement of all these persons, are self-contradictory as the employees of Rathi Ispat Ltd., having stated that M.S. Billets/Ingots were found lying in the stock of ....

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....ting the same have been made either in the SCN nor any findings recorded in the Order-in-Original. So far, the adverse interference drawn, based on the statement of P.K. Singhal, Manager (Finance) of the appellant, we find that the appellant have soon thereafter, raised protest before the jurisdictional Commissioner and have also succeeded in Writ application before the Hon ble High Court of Allah....