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TMI Blog2014 (4) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No.E/2890/2011 - Stay Order No.55261/2013 - Dated:- 4-1-2013 - Smt. Archana Wadhwa and Shri Sahab Singh, JJ. For the Appellant: Shri A.K. Mishra, Advocate For the Respondent: Shri A.K .Jain, JCDR ORDER The miscellaneous application stands filed by the appellant for placing on records certain additional evidence relating to factual position of existence of one M/s. Banke Bihari Enterprises. However, we find that miscellaneous application is required to be disposed of alongwith disposal of the appeal and as such the same would be taken for disposal alongwith appeal. Similarly cross objection filed by the Revenue are in the nature of parawise comments on merits of the case. 2. As regards stay petition, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand alongwith interest and imposition of penalty. The said proceedings culminated into an order passed by the Commissioner confirming the proposal in the show cause notice. The Commissioner also confirmed demand of Rs.57,000/- in respect of short payment of service tax on GTA service. 4. Ld. Consultant Shri A.K. Mishra for the appellant submits that the entire case of the Revenue is based upon the allegation of non-existence of M/s. Banke Bihari Enterprises. Miscellaneous application is moved by the appellant to produce on records evidence showing existence of said entity. As regards signature of the appellant s employees, ld. Consultant submits that the appellant already denied the same and no statement of the employees of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en disputed by the appellant. No efforts have been made to establish that during the period higher consumption of electricity, they were using bad quality of iron ore obtained at lower cost. 6. After considering the submissions made by both sides, we find that lot of evidence is required to be examined which can only be done at the time of final disposal of appeal. At this interim stage, we agree with learned AR that there is substantial evidence against the appellant so to come to prima facie conclusion that the iron ore in question was transported to the appellants factory. Inasmuch as there is no entry in the statutory records, it leads to the reasonable conclusion that the same has been utilized in the factory for manufacture of fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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