9911796707
TMI Blog2017 (2) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... al taken us various job work challans and bills of various job worker from which it prima facie appears that M/s. Protective Board was getting job work done from various manufacturer, however these documents were not verified by the Adjudicating authority. The Commissioner(Appeals) also not given any heed to these evidence therefore this is a fit case for remand to the Original adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ietorship of Shri. Deepak R. Dalal who is son of Ms. Taruna R. Dalal. The department in investigation found some clearance of corrugated boxes from M/s. Protective Board. It was observed that M/s. Protective board does not have manufacturing facility, hence it was contended that whatever sale was made by M/s. Protective Board, it is manufacture of M/s. Protective Packaging Industries. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh these document could not be submitted before the original authority, however all these evidences were produced before the Commissioner (Appeals), the same have been recorded by the Ld. Commissioner(Appeals) but no finding was given on this vital facts. He submits that on the basis of fact that the clearances to M/s. Protective Board is of job work goods and these goods nothing to do with the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job worker from which it prima facie appears that M/s. Protective Board was getting job work done from various manufacturer, however these documents were not verified by the Adjudicating authority. The Commissioner(Appeals) also not given any heed to these evidence therefore this is a fit case for remand to the Original adjudicating authority as the Original adjudicating authority has not ver ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
