2004 (3) TMI 448

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..... [Order per : S.S. Kang, Member (J)]. The brief facts of the case are that M/s. Buta Steels (P) Limited are engaged in the manufacture of iron and steel products and were availing SSI exemption Notification No. 1/93-C.E. A show cause notice was issued to M/s. Buta Steels (P) Limited on the basis of 12 invoices received from the informer and total value of the clearances alleged to have been .....

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..... ances during the period 1995-96 exceeds to Rs. 3 crores. Hence, M/s. Buta Steels (P) Limited were not entitled to the benefit of SSI exemption for the preceding year. 3. The adjudicating authority confirmed the demand and imposed the penalty. On appeal filed by M/s. Buta Steels (P) Limited, the Commissioner (Appeals) confirmed the demand in respect of 12 invoices relating to these show cause not .....

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..... for the production of goods alleged to have been cleared under these invoices. 7. The contention of the Revenue is that the invoices along with the admitted signatures of the Directors/Employees of M/s. Buta Steels (P) Limited were sent to the Government Examiner of Questioned Documents as per their report, on 11 invoices, the signatures tallied with the admitted signatures, therefore, these inv .....

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..... tion of M/s. Buta Steels (P) Limited is that out of 12 invoices relating to show cause notice dated 26-7-99 sent to Government Examiner of Questioned Documents, the Government Examiner of Questioned Documents could not confirm the signatures of Directors/Employees of M/s. Buta Steels (P) Limited on one invoice. In respect of 13 invoices relating to show cause notice dated 7-4-2000, the contention .....

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..... er (Appeals) rightly set aside the demand in respect of this invoice. 12. In respect of the demand based on 13 photocopies of the invoices it is admitted fact that these were not sent to hand writing expert to compare the signatures on the invoices with the admitted signatures. Further, we find that no investigation was conducted from the customers whose names and addresses were mentioned in the .....

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