9911796707
TMI Blog2009 (9) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... -1996. There was no evidence against the appellant to suggest that the appellant had cleared the goods in such manner. Whenever there was requirement, goods were also cleared in accordance with customers' requirement. Revenue has used oral evidence of Shri Rakesh Kumar and Shri Sunil Kumar to come to the conclusion that the goods were cleared in the cone form. The appellant had grievance before the authority for an opportunity to cross examine these two wit nesses of revenue. But that was not allowed. He submits that appellant's own statement recorded does not speak against the appellant and that should have been considered. The appellant has explained manner of clearance of the goods depending on the facts and circumstances of clearance an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court of Punjab and Haryana, there was no question of law involved. The matter involved in that case being question of fact, revenue's appeal was dismissed. We examined submission of both sides on the light of Tribunal's decision in the case of H.B. Wooltex (P) Ltd. and found the decision had fully based on the evidence recorded. Evidence being weighing consideration in that case, we have looked present case on the basis of material on records. 4. There is no material on record to suggest that the statements recorded from Shri Rakesh Kumar and Shri Sunil Kumar going against the appellant, is impeachable in absence of any allegation of mala fide when the appellant submits that statement recorded under Section 14 of Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar), M/s. Aarti Handloom (Owned by Sh. Subhash Chandra elder brother of Rakesh Kumar), M/s. Aarti Textile (Owned by Atul Garg, Nephew of Rakesh Kumar), M/s. Shlvam fabric (Owned by Smt. Sunita W/o Younger Brother of Sh. Rakesh Kumar), M/s. Sumitra Textile (Partner are Ashok Kumar, brother of Rakesh Kumar and his wife Sumitra Dcvi) and M/s. International Fabric (Owned by Sunil Kumar, younger brother of Sh. Rakesh Kumar), all located in Muradnagar. Sh. Rakesh Kumar further clarified that the Cotton yarn was purchased by the aforesaid mills from various yam manufacturers of Panipat including M/s. KKSPL. Further, the yarns purchased and received by all aforesaid Mills were always in the cone form. In addition of aforesaid powerloom units th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Alps Industries, Mohan Nagar on commission basis." 4. Reading of the oral evidence of Shri Sunil Kumar, a man of ordinary prudence and diligence can appreciate how the industry better works with yarn in cone only. He has categorically stated that the yarn is supplied in cones while bills show the yarn sale in PRH. Such a significant evidence received attention of the learned Commissioner at para 10 of the Appellate order and remained unrebutted. When such material evidence is on record we are unable to appreciate that activity of the appellant was as claimed by him but remained questionable. It can be held that the buyers require goods in cone only for the advantage of manufacture and economic operation. Therefore, the appellant has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
