2017 (3) TMI 1571

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....jan, (AC) AR ORDER D. N. Panda (Judicial Member) None present for the appellant. 2. The precise dispute before ld. Commissioner (Appeals) was whether there was actual manufacture of the goods cotton cone/cheese yarn made by the appellant when there were evidences on record to show that mode of transport used were false and described vehicles were not registered with the Transport Autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ker] during the course of job work undertaken. > Purchased only cone yarn from appellant no.1 by Peeyelcee Tex Exports, Peeyelyes International, Samsons Exports, who are happened to be buyers manufacturing Cotton Terry Towels, though the invoices of the appellant no.1 mentioned as plain reel hanks, at the instance of appellant no.2. The above facts were corroborated with the notings of pu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ounts in order to escape from the clutches of law. * The vehicle numbers found in the AR3As used for the transportation of 33910 kgs. of yarn for conversion to/from the converting units were bogus and the registration numbers used in the documents were either two wheeler/mopeds or motor car. * One of the reeling units, M/s.Nalwar Knitting Company, did not raise any labour bill to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were falsification of records and appellant has no material to discard the allegation of Revenue, he held that there was clandestine clearance of the goods and there was neither any job working done nor any job worked goods cleared. We are not able to find any material from the grounds of appeal of the appellant to disturb such finding of the ld. Commissioner (Appeals). Accordingly appeal is dism....