9911796707
TMI Blog2008 (5) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. Heard both sides. 2. The appellant filed this appeal against the impugned order whereby demand of Rs. 1,61,428/- was confirmed and penalties of the equal amount was imposed. The appellants are engaged in the manufacture of P P medicine both dutiable as well as exempted one. On 2-9-2000, officers of Revenue visited the factory premises of the appellant and during verification it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd issued for manufacture of goods. The contention is that the Revenue is disputing the receipt of the material only on the ground that the transporter denied the transportation of goods from M/s. Barkha Bottle Bhandar to the appellant. The contention is that the goods were received during the period 1998 to 2001 whereas the statement of transporter was recorded in December 2002 and transporter in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... channel, therefore, credit cannot be denied. 4. The contention of the Revenue is that investigation shown that the supplier of the material has not actually supplied the material as the transporter denied the transportation of the material. The Revenue also submitted that documentary evidence in respect of receipt of goods under challans and invoices was produced subsequently to the visit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e LRs are destroyed every year and the statements of transporter were recorded in the year 2002 which are in respect of the goods supplied in the year 1998 to 2001, therefore, the statements are not based on the records maintained by them. In these circumstances, as the material in question is received by the appellant under the cover of challans and invoices and payments were made through banking ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
