2023 (12) TMI 1209

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent : Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Mr. Jatin Kumar Gaur and Mr. Gurpreet Singh Gulati, Advs. ORDER 1. This appeal is directed against the order dated 21 January 2003 passed by the Customs Excise & Gold (Control) Appellate Tribunal ['Tribunal'] and which has upheld the common adjudication order dated 28 February 2001 and dismissed the appeals prefe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een Dayal and Shri Chatar Singh had answered at the time of cross-examination that their statement was not voluntarily but the fact remains that they had clearly stated in their various statements about the appellants sending the scrap other than the scrap purchased from Maruti Udyog Ltd. though the invoices carried duty paying particulars of invoices issued by Maruti Udyog Ltd. We also observe th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Further, as pointed out by the learned SDR the Tribunal while allowing the appeal of Haryana Steel had clearly observed that if any body was manipulating the invoices it was the registered dealer. The ratio of the decision in H.M.M. Ltd. Case and L.M.L. Ltd. case, relied upon by the learned Advocate, for the appellants is not applicable to the facts of the present matter as in those cases the d....