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TMI Blog2011 (8) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... rication Drawings of Machines as per order dated 16-12-99 and order of acceptance Ref. GEL-149/ISRCL03-99” - Revenue has not contested the veracity of the copy of invoice produced by the Respondent. Considering the copy of the invoice, it has not been fair on the part of Revenue to argue this case by inserting a preposition which ought to have been there but was not there - Appeal is rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority confirmed the demand along with interest and penalties. 2. Aggrieved by the order the Respondent filed an Appeal with the Commissioner (Appeals). The Commissioner (Appeals) found that the Respondent received the drawing from the Australian firm M/s. MTH Metatherm Giesstechnik Ges M.B.H. Am. Oblerg, Australia while working with them for sale, erection and commissioning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent did not produce any evidence to show that they took permission from the Australian Company for sale of any such drawing. It is also argued that there was no evidence of legal import of the drawing into India and therefore the contention of the Respondent that the drawing was not made by the Respondent cannot be accepted. 4. The Respondent has filed cross-objection enclosing copy of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the former noun will qualify the latter as an adjective has become a common style of writing English in India and confusion of this type now dealt with is an outcome to be expected. The preposition should have been placed only after necessary investigation to prove facts because the nature of the whole case depends on how the two nouns are joined. 6. But in the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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