1999 (6) TMI 154

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..... [Order per : P.C. Jain, Vice President]. The Revenue in the subject Reference Application raises the following question of law which according to it arises out of the Tribunal s order Nos. A/827-830, dated 18-9-1998 : M/s. CTC contravened the provisions of Rule 57GG of the Central Excise Rules, 1944 by their such act of not receiving the steel materials in their registered premises for .....

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..... g given by the Tribunal is as under : The evidence collected on several circumstantial aspects like godown facilities, bandling facilities, particulars of transport mentioned in the invoices, lower sale price in some cases etc. casts a dark shadow on the accounts kept by the appellant dealer and raises valid suspicions. But they do not go beyond that. The appellant has met these bits of circums .....

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..... s is because of depressed market conditions, that no adverse inference (that the sale invoices were fake) could be drawn from a handful of entries (out of 900) showing Government vehicles etc. as the carriers (as the transport was the responsibility of consignee) etc. Therefore, the evidence does not conclude the case in favour of the allegations. In view of the above discussions, in the facts and .....

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