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TMI Blog1997 (4) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. - With the consent of both sides, appeal taken up for disposal, after waiving pre-deposit of duty and penalty demanded. 2. Appellant was running a factory where it manufactures articles of lead. It is stated that these articles were manufactured out of lead scrap purchased by the appellant from the open market, or imported. Suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crap. On the basis of these reports, and the statement attributed to the proprietor of the appellant in the panchnama, that the goods found in the factory, of which samples were drawn was its raw material, notice was issued proposing recovery of Modvat credit taken on duty paid on lead received by the appellant from 1989 onwards. The appellant resisted the notice. The Commissioner, after consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which showed the origin of the goods and the description given has not been considered. Since all the documents and connected files on which credit was taken were seized during the visit by the officers, it is contended, these could not be relied upon specifically. It is next argued that in any event result of the test conducted in 1993 cannot be applied retrospectively to goods which were receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scrap could be established by means of the documents which had already been seized by the officers of the department, and which the Commissioner should have verified before issuing notice. The Commissioner has not dealt with this aspect or the other aspects relating to the applicability of the test reports to the goods received much earlier. We therefore consider it appropriate that the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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