2018 (1) TMI 464

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.... Consultant for the Respondent ORDER The appeal is directed by the Revenue against Order -in Appeal No.SK/198/Thane-III/2016 dated 11-4-2016 whereby Ld. Commissioner allowed the appeal of the respondent. The fact of the case is that respondent have taken procurement certificate for clearance of goods namely cyclohexan, Aceton from bonded warehouse at Kandla. The bill of entry was prepared ac....

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....is Order-in-Original respondent filed appeal before Commissioner(Appeals), who allowed the appeal therefore Revenue is before me. 2. Shri. Deepak Chavan, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that quantity mentioned in the Bill of Entry was not received in the factory of the appellant therefore for short receipt of quantity appe....

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.... 5. I find from the documents shown by the Ld. Consultant that whatever goods were cleared from the bonded warehouse Kandla, same quantity was received by the respondent therefore there is no short receipt of the goods or diversion thereof. All these documents have been considered by the Ld. Commissioner (Appeals) and he arrived at conclusion that there was no short receipt of the goods cleared ....

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.... The appellants requested for cross-examination of the officer which was denied as no such request was made before the Assistant Commissioner. The Appellants submitted point wise chronology of the issue." From the above order of the Commissioner(Appeals), I find that he has allowed the appeal of the respondent after careful examining the documents such as transport receipt, weighbridge report a....