9911796707
TMI Blog2015 (10) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ice on 31.10.2007 and certain records were seized. On verification of those records, it was found that the transporter was transporting the goods to the appellant also. Thereafter the investigation was conducted at the end of appellant. It was found that certain entries made in the records of the transporters are not found in the record of appellants for the period March/ June, 2006. The statement of appellants Accounts Manager was also recorded on 23.3.2011 who stated that Management took change in the year 2007 and appellant is selling the goods at the factory gate. Only buyers are arranging transportation. On this basis, the allegation was made against the appellant that the entries of the transporter which do not correspond to the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so does not reveal anything incriminating against the appellant. No investigation was conducted at the end of buyers when the appellant categorically stated that they are not arranging the transport of the goods and only buyers are arranging the transport of goods. In these circumstances, demand is not sustainable merely on the basis of entries made in the transporters register without any corroborative evidence. Same view has been taken by Hon'ble Allahabad High Court in the case of Kumar Trading Company (supra) wherein Hon'ble High Court has held as under: "...Apart from the extract of the booking register in which alleged 55 bookings in the name of M/s. Kumar Trading Company are mentioned. There are absolutely no material to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise department and such enquiry about their production would not have been of any relevance because what they did with the raw materials received by BIM was their discretion. We really fail to appreciate the above reasonings of the adjudicating authority. It is not that the enquires can only be conducted from the assessees, who are registered with the Central Excise department. If the revenue is seeking to rely upon the records maintained by another person, it is that another person, who is in a position to explain the entries made by him in such records. To shift the burden to the manufacturers and suppliers of the materials to justify such entries would be beyond all the principles of adjudication and justice." 8. As Revenue has f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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