9911796707
TMI Blog2007 (2) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... No.E/4178/05 - Final Order No. A/371/2007-WZB/C-IV/(SMB), - Dated:- 2-2-2007 - [Order per] - Shri Uma Shankar, ld. SDR appearing for the Revenue in support of the appeal filed against Commissioner (Appeals) order submits that the respondents imported consignment of Aluminium scrap and instead of using the same in their factory situated at Bhor, diverted the same to Dadra Nagar Haveli. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignment was diverted to Dadra Nagar Haveli and the assessee has availed the Modvat credit without actually receiving the goods. On the other hand, it is the Respondent's case that the relations between them and their CHA became strained and CHA, utilized the blank signed letters available with him for settling the score. Apart from the CHA statement, there is no other corroborative evidence on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue, in their appeal memo, has also referred to a letter dt. 13-11-2001 allegedly written by the respondents to Dadra Nagar Haveli Unit. The said letter is to the effect that Aluminium scrap is being sent from Nhava Sheva to their factory at Dadra Nagar Haveli. The authenticity of the said letter has been challenged by the assessee. Shri Basil Menezes appearing for the respondents drawn my att ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
