2014 (10) TMI 910

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..... - Held that:- Law requires that there should have been finding based on evidence as to whether the goods were loaded in transport Maurya Alloys Industries Limited for delivery to M/s. Patil Steel Wires. If so what was the mode of transportation? Similarly, there should have been cogent evidence brought to record to show that M/s. Patil Steel Wires was not in existence and that concern had not rec .....

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..... d consignee is said to have received goods from one Maurya Alloys Industries Limited of Malugu Village, Sam Shameerpet Mandal Distt, Medak. But there was no connecting link between receipt of the goods by M/s. Patil Steel Wires from M/s. Maurya Alloys Industries Limited. 2. Department made allegation that M/s. Patil Steel Wires was not in existence. Therefore, there was no dispatch of goods to .....

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..... record. 4. In view of the above, appeal is remanded to the ld. Commissioner (Appeals) to grant fair opportunity of hearing to the appellant confronting the outcome of investigation and testing the evidence on record as well as the defence that may come before him, shall pall appropriate order. 5. In view of the above observation and findings, the appeal is remanded to ld. Commissioner (Appe .....

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