9911796707
TMI Blog2013 (12) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... erely because the dealers of M/s Nova Steel Udyog Ltd. have used the appellants name in the GRs of the transporters, by itself cannot be held to be conclusive evidence of receipt of the billets – Decided in favour of assessee. - Appeal No. 1992 of 2005 - FinalOrder No. 56220/2013 - Dated:- 1-5-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri Rajesh Chhibber, Advocate For the Respondent : Ms. S. Bector, Authorized Representative (DR) JUDGEMENT Per. Archana Wadhwa :- After hearing both the sides, we find that the appellant is a rolling mill for steel products. Demand of duty of Rs. 9,03,472/- stands confirmed against them on the allegations and findings of clandestine manufacture and clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y contended that there is no even an aolta of evidence against the appellants and merely because the dealers of M/s Nova Steel Udyog Ltd. have used the appellants name in the GRs of the transporters, by itself cannot be held to be conclusive evidence of receipt of the billets. 5. At this stage, we find that identical cases, based upon the appearance of names in the GRs of transporters of dealers of M/s Nova Steel Udyog Ltd. were made out by the Revenue. One such case was dropped by Commissioner (Appeals) and Revenue filed an appeal there against before the Tribunal. Tribunal in the case of CCE, Ghaziabad vs. HVR Alloys Steel Ltd. reported in 2003 (157) E.L.T. 638 (Tri. -Del.) has held that such an evidence is not proper for holding agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid. No evidence has been placed on record to show clandestine conversion of M.S. Billets into 683.982 mts. Of M.S. flats, bars etc. nor any evidence has been placed on record to prove the clandestine removal of this quantity of M.S. flats, bars, rounds, squares etc. Thus, on the first issue, the Department has not been able to make out a case against the appellants and therefore, the appeal on this score is allowed. 6. In as much as the identical matters arising out of the same set of facts and circumstances and same set of investigations conducted by the Revenue at the end of M/s Nova Steel Udyog Ltd. stands settled in favour of the assessees, we, by following the same, set aside the impugned order and allow the appeal with consequenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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