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TMI Blog2015 (11) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in manufacture of Spong Iron. M/s Shri Bajrang Transport Service and M/s Purwanchal Road Carriers are engaged in transportation of Sponge Iron, M.S. Ingot, M.S. Billet by Road from factory premises of various manufacturers including the respondent. M/s Kailash Traders is a Commission agent/broker who deals in various items of Iron & Steel Products. Acting upon information that some Iron & Steel manufacturer are engaged in clandestine removal of goods, the office premises & residence of M/s Kailash Traders was searched. Later search and verification was conducted in the premises of the above two transporters also and records pertaining to transport of Sponge Iron, M.S. Ingot/M.S. Billets were seized. To verify the dispatch of Sponge I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the order. Aggrieved the revenue is now before the tribunal. 3. The learned AR, Shri M.R. Sharma reiterated the ground of appeal and vehemently argued that as the records of transporters and the commission agent revealed that their services were utilized by Respondent for clearance of goods, then the entries found in their records of which did not tally with sale invoices issued by Respondent would establish that the goods were removed clandestinely. That details of M/s Kailash Traders showed that as against 604.390 MT of Sponge Iron Sales invoices were not issued by Respondent. Similarly the records of M/s Bajrang transports and M/s Purvanchal Carriers Showed transportation of 124.80 MT & 67.910 MT of Sponge Iron from the factory of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck of funds, purchase of final products by parties alleging receipt and removal of goods and any such evidence which would show clandestine manufacture of goods. It is also an admitted facts that the documents recovered from the premises of M/s Kailash Traders, M/s Shri Bajrang Transport, Raipur and M/s Purvanchal Road Carriers Raipur, are third party documents and same cannot be relied upon without any corroborating evidences. The statement of Prop. Of M/s Kailash Traders recorded on various dates does not say any thing about involvement of appellant No. 1 in clearing the said alleged quantity of Sponge Iron without payment of Central Excise duty and also there was no admittance by the said Transporters to the effect that they have dealt/t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of stock of finished goods or raw material. The allegation is not supported by data of purchase of excess raw materials or consumption of electricity during the relevant period. The details of payment and flow of cash from the buyer to Respondent is not established by any evidence. So also there is no proof like parallel invoice, or other documents maintained by manufacturer corroborating the date collected from such commission agent and transporters. No investigation is conducted whether Respondent actually manufactured such large quantities during the relevant time. If Revenue wants to rely upon the entries of document seized from the premises of third party, it is for them to prove the genuineness of those entries with the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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