2008 (1) TMI 785

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..... ods directly to the TISCO and thereafter inputs were released by their consignment agent. There is no evidence on record to show that TISCO is also connived with the appellant by issuing duty paying documents only - appeal allowed.
Shri S.S. Kang, J. REPRESENTED BY : S/Shri V.K. Agrawal with Kamaljeet Singh, Advocates, for the Appellant. Shri B.S. Suhag, DR, for the Respondent. [Order]. - .....

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..... /s. Tata and Iron Steel Co.) and the same were supplied to their consignment agent M/s. Adhunik Ferro Alloys. The contention is that payment in advance is made to TISCO through banking channels and thereafter the goods were ordered to be released by consignment agent. There is no allegation that TISCO has not received any payment from the appellant. The contention is that the goods received from t .....

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..... d by TISCO and the same was supplied to consignment agent M/s. Adhunik Ferro Alloys the appellant has to place orders with advance payment to TISCO and thereafter TISCO issued release order to their consignment agent and the goods were released to the appellant. There is no evidence on record to show that the payments were not received by TISCO regarding sale of goods in question. In the case of V .....

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