TaxTMI 
TaxTMI 
2017 (3) TMI 1571
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....icial 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 Authority establishing that no raw materials were ....
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....rn 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 purchases of M/s.Shivsankar & Sons. > In-passes attached to the purchase invoice....
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....ransportation 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 appellant no.1 and no transactions were carried out at Nalwar Knitting Company and did not pay any loading/unloading/frei....
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....f 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 dismissed. 4. While deciding the above appeal, we are guided by the judgement of the Hon'ble Punjab and Haryana High Court in the case of CCE Ch....