2021 (9) TMI 1509

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....ghuvanshi For the Respondent  : Pragya Pandey, Anurag Mishra ORDER 1. Heard learned counsel for the revenue and Sri Anurag Mishra and Ms Pragya Pandey, learned counsel for the assessee. 2. Present appeal has been filed by the revenue against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh Bench, Chandigarh dated 02.04.2019 filed under Section 35-G o....

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....om inside Uttar Pradesh through commission agents. The case set up by the revenue was that menthol solution and DMO were never purchased by Jammu and Kashmir based M/s Abhay Chemicals and therefore no manufacture of menthol solution and de-mentholised oil took place. Consequently, the purchase of the latter commodities disclosed by the assessee was disbelieved. 5. On such case, in the adjudicat....

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....e, and further that the manufacturing units in the erstwhile State of Jammu & Kashmir - such as M/s Abhay Chemicals were up and running at the relevant time. The transportation of the manufactured goods is also stated to have been duly verified. 7. Other than the general allegation, we do not find any specific instances having been thoroughly investigated to bring out a specific charge with res....