2004 (5) TMI 613

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....7,769 for cutting, bailing, stitching and printing of sacks. The assessing officer sent summons under section 131 to a few parties. But these were returned by the postal authorities 'unserved' in three cases stating that parties were untraceable. In one case, notice server reported that there was no such party. In another case also, the party was not found at the given address. Accordingly, the assessing officer disallowed the job charges of Rs. 6,24,916 paid to these five parties on the ground that these were not genuine. 3. Aggrieved, the assessee impugned the disallowance in appeal before the Commissioner (Appeals). It was submitted that payments were made to job workers against their invoices for stitching and printing of sac....

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....nciliation statement of stitching and printing job-1992-93 Particulars Stitching Printing Total despatch 1,10,14,386 1,10,14,386 Less Opening stock   49,500     49,500   1,09,90,886 1,09,90,886 Less Opening C/O GPI   10,000     10,000   1,09,80,886       1,09,80,886 Add: Closing stock   33,500     33,500   1,10,14,386 1,10,14,386 Less Bought out bags   93,500     93,500   1,09,20,886 1,09,20,886 Less Unprinted bags sold   0     1,663 Anciliaries billed quantity 1,09,20,886 ....

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....g charges also for the same number of bags and not more. Printing charges have been claimed on 1,09,19,223 bags on the ground that 1,663 bags were unprinted though stitched. As regards the discrepancy in the GIR numbers and the addresses, the learned Authorised Representative stated that the appellant had given the information from its records because those parties are now not working for the appellant. Since these parties are not working with the appellant presently, it is not practicable for the appellant to produce them after a gap of three years. In view of the fact that the appellant has claimed stitching and printing charges at a uniform rate to all the parties and only to the extent of the production declared, the expenditure appears....