9911796707
TMI Blog2013 (11) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... idence for making the allegation of duty evasion against an assessee - Other than the records recovered from M/s. Laxmi Trading Company/ M/s Laxmi Industries and the statement of their employees, there is no other evidence indicating that the appellant company had cleared the yarn in cone form and not in form of not plain reel hanks - Neither any such admission has been made nor any documents in this regard have been recovered from their premises - No inquiry has been made with the concerned employees of the appellant company on this point – order set aside – Decided in favour of Assessee. - Appeals Nos. 3478/2005 and 3479/2005-EX (DB) - Final Order Nos. 56348-56349/2013(PB) - Dated:- 8-5-2013 - Ms. Archana Wadhwa and Sh. Rakesh Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in they stated that they are engaged in production of fabrics, for which the yarn in cone form was having used and that they are also engaged in doubling of yarn for which yarn in cone form was used and the doubled yarn was produced and delivered in cone form, that the entries in their records regarding receipt of raw materials were being made strictly according to the form in which the material was being received, and that the entries in the Account books are in respect of the yarn in cone form only. From the records of the Laxmi Trading Company, it was also found that the yarn received from the appellant company had been sold to various parties under invoices and in the invoices, the yarn has been described as in form of cone and not in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st this order of the Commissioner (Appeals), these two appeals have been filed. 2. Heard both the sides. 3. Shri R.K. Hasija, Advocate, ld. Counsel for the appellant, pleaded that the appellant had supplied the yarn in plain reel hanks, which is fully exempted from duty, that Director of the Company in his statement has refuted the allegation that the yarn was cleared in cone yarn, that there is no record recovered from the appellant company which indicates clearance of yarn in cone form to M/s. Laxmi Trading Company/M/s Laxmi Industries, that the entire allegation against the appellant is based on the records of the third party i. e. the records of Laxmi Trading Company/ M/s Laxmi Industries and the statement of their officials, that m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany/ M/s Laxmi Industries was in cone form only, which is not exempt from duty or whether the same was in form of plain reel hanks which is fully exempt from duty under notification no.8/96-CE.The department s allegation is that this yarn was in cone form and not in form of plain reel hanks and this allegation is purely based on the documents recovered from their customers, M/s. Laxmi Trading Company / M/s Laxmi Industries and statements of their employees. On the other hand, neither any documents indicating the clearance of yarn in cone form to Laxmi Trading Company/ M/s Laxmi Industries have been recovered from the premises of appellant nor any such admission has been made by Shri Nand Lal Arora in his statement. Except for recording the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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