TaxTMI 
TaxTMI 
2017 (7) TMI 708
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....ce in RG-1 register. The said fact was accepted by their authorized persons Shri P. Thangadurai, who in his statement dated 05.07.2006 deposed that the said 818 nos, of Ingots were not entered in the RG-1 register. As the same were, prima facie, meant for clandestine removal, the officers seized the same under Mahazar, dated 05.07.2006. 2. In addition to the above, the officers also recovered a notebook showing the stock of the Ingots, which was not tallying with RG-1 register. The entries made in the notebook revealed that 139.79 tonnes of MS Ingots were not entered in RG-1 register. The said entries in the notebook were found to have been written by one Shri A. Yuvaraj, Stores in-charge of the noticee company, who accepted the said fact ....
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.... report by the handwriting expert on whether the entries in the notebook of ingots stock were made by Yuvaraj as held by the Revenue and contested by the assessees, interest of justice requires that this vital information is obtained before proceeding to confirm the demand. I, therefore, set aside the impugned order and remand the case to the adjudicating authority for a fresh decision after getting the expert opinion on who has made the entries of ingots stock in the said notebook. He shall thereafter pass fresh orders after extending reasonable opportunity to the assessees of being heard in their defence." 5. As a consequence, of the above directions of the Tribunal, the matter was again taken-up by the Deputy Commissioner for further ad....
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....xpert. As such, the impugned orders are in defiance of the Tribunal's directions and should be set aside on the said sole ground itself. 7. After hearing both sides and going through the records, I find from the order of the Commissioner (Appeals) that xerox of the disputed documents and accepted documents along with the original copy (of the disputed page duly dictated and written by Shri Yuvaraj) was sent to the Central Forensic Science Laboratory, Hyderabad with due concurrence and in presence of Shri a. Yuvaraj (the author of the handwriting), Shri k. Kalimuthu Managing Director of M/s. Amma Alloys and Shri P. Mahalingam, the of advocate of the assessee and the same were duly recorded in the record of personal hearing held on 05.01....