2003 (12) TMI 502

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..... ri R.K. Chandan, JDR, for the Respondent. [Order]. Appellant-company availed credit of Rs. 84,801.00 on input weighing 90.165 MTS of Iron and Steel products under Rule 57A on documents issued by a manufacturer viz. M/s. Jain Udyog, Tadesara Distt. Rajnandgaon. A notice was issued to the appellant to deny the credits and impose penalties on the rounds that the said M/s. Jain Udyog, had on .....

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..... er, MPEB and other consecutive evidence. (iii) The Range Superintendent, Bhilai, had recorded statements of relevant persons that the goods never left Bhilai the question of their reaching the factory of supplier did not arise. (iv) Vehicle numbers of the receipt of the said goods in appellant s factory were of Luna Moped and Maruti Van which could not have transported such large quantit .....

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..... the confiscation under Rule 173Q(2) is not called for as the case is not of Rs. 1,00,000/- duty and/or covered by Rule 173Q(2)(b). The same is set aside and fine also set aside consequently. (d) The orders on interest cannot be upheld since the period is 1995-96 and the interest clause was included subsequently. (e) Appeal is allowed only as regards redemption fine and interest, .....

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