2014 (12) TMI 1319

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..... JUDGMENT We have heard learned Counsel appearing for the appellant. 2. This D.B. Central Excise Appeal under Section 35G of the Central Excise Act, 1944, directed against the order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short, 'the CESTAT'), dated 13-1-2014, has been pressed on the question of law as follows :- "Whether observation of the ....

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.... indicate that the quantity of goods was dispatched to the buyers as per challans/bills. Further, on scrutiny of private ledgers maintained by the assessee (recovered from their residence and office at New Delhi), it was found that the amount debited in the accounts of customers/buyers, namely M/s. J.K. Medico, Delhi; M/s. KGM, Vadodara; M/s. Shri Krishna Medicals, Jaipur; M/s. Surya Pharma, Delhi....

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....y the Appellate Authorities as well as the Tribunal, and find that the Tribunal has recorded a finding of fact in paragraph 8 of the order as follows :- "8. It is seen from the above that the Revenue's only reliance is on the order forms recovered from the residential premises. All the respondents have clarified in their statement that such order are only for Booking of the goods and do no....