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TMI Blog2017 (2) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... ty also recorded that the freight has been regularly paid on cash payment voucher which are acknowledged by the transporter. Revenue could not in any manner bring out the non-receipt of duty paid raw materials or the bogus nature of all the transactions - appeal rejected - decided against Revenue. - E/2996/ 2010-EX(DB) and Cross Objection No. E/Cross/242/2010-EX(DB) - Final Order No. A/54031/2016-EX(DB) - Dated:- 7-10-2016 - Dr. Satish Chandra, President and Shri B. Ravichandran, Member (T) Shri Amresh Jain, AR, for the Appellant. Shri Jaideep Wagde, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)] . - The appeal by the Revenue is against the order dated 6-5-2010 of Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 invoices. The respondent claims that these raw materials were actually cleared and received from M/s. Inter Metal Trade Ltd. and M/s. Indo Micro Nutrients Pvt. Ltd. of LRs covered by proper invoices. We have perused the impugned order carefully. 5. The reasons given by the Commissioner to drop the demand is summarized by him as below : a. The show cause notice does not deny removal of goods from the factory of M/s. Indo Micro Nutrients and M/s. Inter Metal. Nothing has been brought on record to show as to what happened to the goods which are alleged to have not been transported in the trucks in question. b. It is further noticed that nothing objectionable has been mentioned in the panchnama of search dated 12-1-2007 at the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... auraha. The original authority has recorded that vehicles which transported the duty paid inputs were deployed by Shri Ravikant Dwivedi Director of M/s. Saral Logistics System Pvt. Ltd. from his office situated in Rama Chauraha. The question regarding the transportation of raw material has been discussed at length by the original authority (Paras 23, 24 of the impugned order). 7. Further, the original authority also recorded that the freight has been regularly paid on cash payment voucher which are acknowledged by the transporter. The list of such vouchers was also recorded in the impugned order. The original authority also examined certain discrepancies in the vehicle numbers. 8. We find no infirmity in the reasoning and conclusion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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