9911796707
TMI Blog2015 (3) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... been no loss to the revenue. The arrangement was, therefore, genuine. Mere change in the name of the consignee in the invoices of M/s. Amritsar Crown Caps Ltd. to the respondent makes no difference. The credit ought to be disallowed as the respondent had not produced the octroi receipts, transportation records or any positive evidence that the goods were not received in the respondent’s factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aps Ltd. is a sister concern of the respondent. Both the companies are engaged in the manufacture of aerated water. The consignment consisted of empty bottles and crates. The Commissioner (Appeals) and the Tribunal found that M/s. Amritsar Crown Caps Ltd. had ordered the goods. The same were cleared by the input supplier on the basis of invoices. The goods reached M/s. Amritsar Crown Caps Ltd. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the respondent had not produced the octroi receipts, transportation records or any positive evidence that the goods were not received in the respondent s factory. This was a question of fact, the answer to which can neither be said to be absurd or perverse. 5. In such circumstances, no question of law arises. The appeal is accordingly dismissed. 6. Since we have decided the appeal on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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