9911796707
TMI Blog2015 (1) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ere drawn but the test reports were not placed on record is correct, the situation would be much worse for the department. In either case, the materials at the end of the purchasers could not be established through any reliable evidence of not being pet coke. Right from the beginning the assessees had been asking for cross-examination of large number of the witnesses whose statements the department sought to rely upon. There were as many as 24 such witnesses. The assessee had also asked for the cross examination of the chemical analyzer of the laboratory carrying out the test report. After a long period of time of about two years, the Commissioner rejected such request. It may be that in a given situation, cross-examination of a witness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdemeanor. According to the department, the said assessees had not supplied pet coke on which cenvat credit was paid, fabricated invoices were credited to enable the purchasers to claim cenvat credit without payment of duty. On such basis, show cause notices came to be issued. The Commissioner confirmed duty, penalty and interest demands upon which all the aggrieved parties appealed before the Tribunal. The Tribunal by the impugned judgment allowed all the appeals. The Tribunal noted that the samples were actually drawn on 26.4.08 under a panchnama drawn on the same date. The test report, however, was not produced on record. The Tribunal believed that this would lead to the inference that the test report was not favourable to the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eavy reliance was placed on the statement of one Bhavin Mahendrabhai Pabari in which statement he had admitted to the practice of diversion of the goods only for 15 trucks. He had not made any further statement with respect to any other consignments. The Tribunal even otherwise, took a detailed and painstaking re-appreciation of the evidence to come to the conclusion that the Commissioner had committed a serious error. 5. In view of such findings of the Tribunal, we are of the opinion that the entire issue is based on appreciation of evidence and the materials on record. The issues are primarily in the realm of factual findings. Even if the case of the department, as put forth before us through the Senior Counsel was that no samples were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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