TaxTMI 
TaxTMI 
2018 (5) TMI 97
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.... Nagori, (AR) for the Respondent. [Order per: M. V. Ravindran.] These three appeals are contesting Orders-in-Appeal No. SRP/240-242/DMN/2012-13 dated 19.03.2013. 2. The relevant facts are factory premises of Shree Gajanan Paper & Boards Pvt. Ltd., (main appellant) were visited by the officers and on completion of investigation concluded that there is clandestine removal of the goods i.e., M.G.....
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....arned Counsel draws my attention to the entire case records takes me through the Order-in-Original and the Order-in-Appeal. It is his submission that except for the recovery of the diary and the statement of the individual from the factory of the main appellant there is no corroborative evidences. He would submit the statements given by the purchasers are categorically recorded that they have not ....
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....Representative reiterates findings of the Lower Authorities. 5. On careful consideration of submissions made, I do find that the Adjudicating Authority as well as the First Appellate Authority has not considered the factual aspect of the case in its correct perspective, come to a conclusion based upon only the statement of authorized signatory and Managing Director and diary as evidences which re....
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....e issue is squarely covered by the judgment of the Tribunal in the case of Saakeen Alloys Pvt. Ltd., [2014 (308 ELT 655] & Vishwa Traders Pvt. Ltd., [2012 (278) ELT 362] which is upheld by the Hon'ble High Court and the further upheld by the Apex Court as reported at [2014 (303) ELT 824]. 6. I find strong force the submissions made by the Learned Counsel that recent judgment of Hon'ble High Court....