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TMI Blog2016 (5) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... fake. In the challans, neither the vehicle number nor the name of the transporter was mentioned. No investigation was undertaken by the department to corroborate the contents thereof by recording the statements of the transporters. No confirmatory statements of the buyers were available on the record. Duty demanded - Held that:- the Tribunal, observed that due to major renovation at the office/godown of JBMC, subject goods were temporarily stored in Appellant's factory premises. No investigation has been done in order to refute the claim of the main appellant, by recording the statement of transporter or the supplier of trader from whom the goods have been claimed to be purchased from JBMC. It is a well established law that documentary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances of the case, the Tribunal has committed substantial error of law in setting aside demand of duty made on the basis of two delivery challan Nos. 1 and 3 both dated 23.04.2007 by application of decision of the Tribunal in the case of DXN Herbal Mfg (India) vs. CCE, Pondicherry? [d] Whether the impugned order passed by the Tribunal is substantial in law more particularly in absence of recording findings on all the points of contentions raised by and on behalf of the revenue at the hearing of appeals? 2. The issue pertains to alleged clandestine production and removal of goods by the manufacturer assessee. Principally, the revenue placed reliance on 62 reconstructed challans to establish such allegation. The Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived any such goods. 3. With respect to duty demand of ₹ 3.48 lacs on the basis of two delivery challans, the Tribunal observed as under: 5. So far as duty demand of ₹ 3,48,740/-, on the basis of two delivery Challan Nos. 2 and 3 both dtd. 23.04.2007, is concerned it is the case of main appellant that these goods were purchased by their trading company M/s. Jai Bhavani Metal Co., Surat (JBMC). That due to major renovation at the office/godown of JBMC, subject goods were temporarily stored in Appellant's factory premises. It is observed from case records that there are documentary evidences to the effect that said goods were purchased by JBMC from M/s. Malaxmi Metals Ahmedabad under delivery Challan No. 5 dted 21.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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