2012 (4) TMI 537

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..... g authority dropped the demand - Held that:- I find no substantial reason for doubting the correctness of the invoices inasmuch as it is not the Revenue’s case that there was any cutting or overwriting in the invoices. No further investigations were made by the Revenue at the buyers’ end. As such the charges of clandestine removal cannot be upheld on the basis of doubts expressed by the Revenue an .....

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..... esh Vrajlal Modi who was the broker of iron steel products. Based upon his statement, investigations were conducted at the respondent s end. In their initial statements, respondents admitted having cleared the goods clandestinely during the said period. However, subsequently they produced the invoices as also other statutory documents showing that the clearances were effected through the documenta .....

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..... hitener in their daily stock register. However, I find no substantial reason for doubting the correctness of the invoices inasmuch as it is not the Revenue s case that there was any cutting or overwriting in the invoices. No further investigations were made by the Revenue at the buyers end. As such the charges of clandestine removal cannot be upheld on the basis of doubts expressed by the Revenue .....

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