2020 (2) TMI 5

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....mpose penalties. 2. The facts of the case are that an investigation was conducted at the end of one M/s Pankaj Ispat Ltd. (PIL), Raipur, wherein certain private records were taken. In those records, the ledger account shows certain receipt of goods from the appellant company and certain weighment slips were also found. On the basis of those documents and invoices issued by the appellant, it was alleged that sponge iroin of 452.450 M.T. and centre column of 0.900 M.T. has been cleared by the appellant to M/s PIL. The statement of Director of the appellant was also recorded wherein he has categorically stated we have not cleared any goods without invoice but on the basis of records of PIL, a show cause notice was issued to the appellant al....

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....to be set aside. He also prayed that the third party evidence cannot be relied upon. He also relied on the decision of this Tribunal in the case of Sohna Woolen Mills Pvt. Ltd. versus Commissioner of Central Excise, Ludhiana reported in 2016 (340) E.L.T. 613 (Tri. - Chan.). 4. On the other hand, learned Authorized Representative submitted that revenue's not relying on any third party evidence. In fact, there is a buyer - seller relationship between appellant and PIL and their documents has been relied upon. He also prayed that matter can be remanded for cross-examination of Shri Pankaj Agarwal. 5. Heard the parties and considered the submissions. 6. The contention of the learned Authorized Representative that there is no third part....

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....against katcha slips/challans from the assessee. He has produced certain katcha slips/challans to the Revenue during the course of recording of the statement against summon. The said documents first time produced before me which has been seen by the learned Counsel of the assessee. Some of the samples of challans/katcha slips are extracted herein below :- 8. On perusal of the katcha slips/challans, I find that these challans/katcha slips have been issued by M/s. Jagan Nath Chanan Ram and the name of receiver or to whom these have been issued has not been mentioned anywhere. In that circumstance, it cannot be said that the assessee has issued these katcha slips/challans unless and until the genuineness of these katcha slips/challans....