9911796707
TMI Blog2008 (11) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : D.N. Panda, Member (J)]. Revenue has filed eight appeals i.e. Appeal case No. E/4841/04 to E/4848/04. Ld. DR appeared for Revenue. But none appeared for the respondents. Record revealed that the respondent in all these eight appeals is Majestic Inds. Ltd. Revenue submits that this respondent was also involved in Appeal case No. 4727/04, 4586 to 4588/04, 4546/04 and 4690/04 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were not in existence but coloured to be delivered for fraudulent claim of Modvat credit. (5) The respondent was not all in occupation of any premises to store the impugned goods and that made the entire practice of sale to be fraudulent. 2. Heard revenue at length and also we had occasion to observe the modality of deal of this respondent in the matters submitted by Revenue. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number mentioned by the respondent was fake. The transporters of the vehicle were found to be in non-existent and wherever they exist, they denied transport of the goods from the Respondent s premises to different places. Therefore, ld. assessing authority came to the conclusion that there was no movement of goods at all. That created doubt in the mind of ld. assessing authority as to existence o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eive attention of the ld. appellate authority, who has gone wrong to adopt his order dt. 18-6-04 for this set of appeals. Miscarriage of justice is therefore noticeable and injustice was done to revenue which is intolerable when the appellate order did not look into the matter in controversy at all. 4. We have gone through the order of Tribunal in like cases of this set of appeals and the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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