2016 (11) TMI 1213

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..... eptable as the evidence, since no contradiction has been made either in the adjudication order or in the impugned order. In view of above, I set aside the impugned order - appeal allowed - decided in favor of appellant. - Appeal No. E/2848/2007- [SM] - A/53551/2016-SM(BR), - Dated:- 12-8-2016 - Mr. S.K. Mohanty, Member (Judicial). Ms. Priyanka Goel (Advocate) for the Appellant Mr. D .....

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..... natory Sh. Santosh Kumar Aggarwal, claiming that the documentations made by them with BISCO, Pithampur and 100% genuine and the goods were sold on cash transaction through Bank on account transfer basis. They being a dealer, deal in duty paid goods and the truck numbers shown in their bill and transport receipt is not fake ones. Therefore, no penalty should be imposed on them under Rule 209A and t .....

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..... buyer of the goods M/s Disco Pithampur is genuine and the goods were sold on cash transaction through bank accounts, should be acceptable as the evidence, since no contradiction has been made either in the adjudication order or in the impugned order. In view of above, I set aside the impugned order and allow the appeal in favour of the appellant. (Dictated and pronounced in the open court) - .....

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