2001 (6) TMI 639

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..... ]. These three appeals are filed against the common order-in-appeal passed by the Commissioner (Appeals). Therefore, these are being taken up together. 2. Brief facts of the case are that M/s. Bharat Steel Rolling Mills, the appellants, are engaged in the manufacture of M.S. Girders. On 24-4-94, a truck bearing No. UTX 5750 loaded with M.S. Girders, was intercepted by the Revenue officers. .....

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..... as confirmed on M/s. Bharat Steel Rolling Mills on the goods found short. A penalty of Rs. 15,000.00 was imposed on the appellants, M/s. Bharat Steel Rolling Mills and a penalty of Rs. 5,000.00 was imposed on M/s. Shabana Transport Co. and also ordered confiscation of the truck and ordered the release of the truck on payment of redemption fine of Rs. 5,000.00. The appellants filed appeals and the .....

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..... authorities. He, therefore, submits that the Revenue authorities also recorded the statements of S/Shri P.K. Goel and Nand Kumar. These persons were also not produced for cross-examination. Therefore, their statements cannot be relied upon against the appellants. He, therefore, submits that the appeals be allowed. 4. Heard ld. DR, who reiterates the finding of lower authorities. 5. In these ca .....

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