9911796707
TMI Blog2015 (4) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... GRs could be the basis of the demand - Held that:- High Court, no doubt, has remarked that the CEGAT did not look into the various documents which were produced by the respondent and did not record the statement of the consignors and consignees who had given the affidavit, etc. To this extent, the High Court may be justified. However, if the matter was not dealt with by the CEGAT affirmatively, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents : Mr S K Bagaria,Sr. Adv., Ms Manjula Gupta, Adv. and Mr Kumar Ajit Singh, Adv. ORDER Keeping in view the nature of order which we propose to pass in this appeal, it may not be necessary to state the factual matrix in detail as well as orders passed by the CEGAT or the High Court. Suffice it is to say that the Department had issued show cause notice dated 3.1.1996 proposin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand and also gave the opportunity to the respondent herein to file the documents in support thereof. After the remand, when the matter was referred to the CEGAT, the respondent had filed number of documents which included the affidavits taken from the consignor of the said GRs. Some banking documents in support thereof were also filed. The CEGAT after examining the matter once over again, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts filed by the respondent are authentic and treating the case put forth by the respondent as gospel truth. That cannot be countenanced. In such a situation, we feel that the matter should be relegated to the Commissioner for holding fresh enquiry after considering the documents produced by the respondent and recording the evidence wherever it is required. The impugned order passed by the Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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