9911796707
TMI Blog2009 (9) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... and economic operation - appellant has no scope to succeed in its appeal in view of evidence on record going against it. - E/515-516/2006 - 747-748/2009-EX(PB) - Dated:- 1-9-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) REPRESENTED BY: Shri Atul Gupta, CS, for the Appellant. Shri Vijay Kumar, SDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Shri Atul Gupta, learned C.S., submits that the appellant had cleared the goods in reel hanks as well as in cone. But Department has made allegation that the goods were cleared as yarn in cones to make undue gain out of benefit given by Notification No. 8/96-C.E., dated 23-7-1996. There was no evidence against the appellant to suggest that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sunil Kumar appearing at page 2 and 3 of the order-in- original brings out the trade practice and the manner how goods are bought and sold. Goods sold are only used when that is in cone. Therefore no buyer would prefer to purchase the goods in hanks. Learned Commissioner (Appeals) in para 10 has brought out the mod us operandi that has been followed to suppress the fact and mislead investigation. Therefore the appellant was rightly dealt by the order-in-original. 3. Heard both sides and also we have gone through various documents referred to by both the sides in the course of hearing. At the very outset we have noticed that in the decision of the Hon'ble High Court of Punjab and Haryana, there was no question of law involved. The ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milarly, Shri Sunil Kumar at page 3 of the order-in-original has spoken that the goods are received in the cone form. For convenience of reading, relevant portion of statement recorded from Shri Rakesh Kumar is reproduced, as under Shri Rakesh Kumar, Prop. of M/s. Tushar Textiles, Muradnagar and also the owner of Godown situated at Kashba Road, Krishna Colony, Muradnagar in his statement dated 23-5-2000, inter alia, deposed that he was the Proprietor of M/s. Tushar Textiles, Muradnagar, a power loom unit for weaving of cotton fabric. He further stated that their family members were having six powerloom units viz. M/s. Tushar Textiles, Muradnagar (Prop. Rakesh Kumar), M/s. Aarti Handloom (Owned by Sh. Subhash Chandra elder brother of Rakesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was received from various yam manufacture of Panipat, including M/s. KKSPL, even though in the covering invoices, the description of yarn were shown as yarn in PRH; that the yarn suppliers had in the beginning put a condition that they would supply yarn in cone but the bills would be for yarn in PRH. He further clarified that M/s. Sheela Spinning Mills, Muradnagar was engaged in doubling of yarn; that the yarn for doubling was received in cone and sold in cone after doubling; that in doubling, yarn in PRH. cannot be used. He also stated that M/s. Garg Yarn Trader was their trading firm, had traded yarn from the firms in UP only i.e. M/s. UPSTC Ltd., Kanpur and M/s. Alps Industries, Mohan Nagar on commission basis." 4. Reading of the oral ..... X X X X Extracts X X X X X X X X Extracts X X X X
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