2013 (6) TMI 300

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..... . Because adjudication record has failed to establish how the third person has interest in the business, Commissioner (Appeals) should have applied his mind to test the veracity of evidence gathered in the course of investigation. He failed to do so except simply confirming the adjudication. As the appellant has been denied justice matter requires remand to grant fair opportunity to the appell .....

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..... for and examined. 2. It is strange in this case how both the authorities below relied on the statement of a person who does not appear to be in any way connected to the business. Shri Bhaskar Gupta who was son of a Partner being present during investigation on 17.08.2009 the team made inventory of the goods and recorded his statement. The appellant is correct to say that the evidence of a third .....

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..... es of law. Apart from that he should also examine entire record relating to HR Coils/Strips since allegation of investigation is that there was higher quantity of 25.73 Kgs of such goods valued at Rs.7,56,462.00 was found by investigation. The appellant shall have fair opportunity to defend its case on the basis of evidence which became basis of allegation and defend its case. [Dictated Pronou .....

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