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TMI Blog2010 (8) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the premises of Folding Works were actually belonging to the respondents - solely relying upon the statement of co-accused cannot be held to be justifiable – Appeal is rejected - E/1790/2006 and E/1790/2006-A - A/1275-1276/2010-WZB/AHD - Dated:- 18-8-2010 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri S.K. Mall, SDR, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hirward Folding Works deposed that the fabric in question has been received by him for folding and packing from M/s. Akash Fabrics Pvt. Ltd., which is a proprietary unit. The Revenue approached M/s. Akash Fabrics Pvt. Ltd. and its Proprietor Shri Ashokkumar Agarwal. Shri Ashokkumar Agarwal clarified that the goods sent are on behalf of various manufacturers. Revenue visited the factory of M/s. M.G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated against the respondent for confirmation of demand and for imposition of penalty, which resulted in passing of an order by the original adjudicating authority confirming demand in respect of all the four assessees named by Shri Ashokkumar and imposing penalties upon them. Appeals were filed by all 4 assessees. It stand contended before us by Shri P.M. Dave, learned advocate that the appeals of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the finding that no infirmity in the order of the Commissioner (Appeals), we note that though the Revenue has visited of the respondents, no statements were ever recorded by them and they were not confronted with the statement of representative of folding unit and traders so as to find out the correct position. Not only that the factory of one of the respondent M/s. Shree Narayani Textile Mill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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