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TMI Blog2017 (4) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... sketchy narration in the grounds of appeal does not provide any support whatsoever to the prayer for setting aside the impugned order - appeal dismissed - decided against Revenue. - C/1066/2005 - A/86149/17/CB - Dated:- 7-3-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri M K Sarangi, Jt. Commissioner (AR) for the appellant Shri Prasad Paranja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , such units were under dual control of Development Commissioner, in relation to Foreign Trade Policy prescriptions, and of Commissioner of Customs, in relation to procurement and utilisation of goods without payment of duty. In a stock verification conducted in 1995 which evinced the purported presence of such goods in accounts of work-in-progress it was alleged that there were not so. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. In the grounds of appeal, it is contended that the case of Revenue is built on statements culled from statements of work-in-progress submitted by the unit, that ample opportunity had been given to the unit to explain the discrepancies which had not been utilised to establish bona fides . It is contended that panchnama is not the sole test of stock ascertainment. Reliance is placed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , all that remains to be seen is whether the grounds of appeal can claim to discredit any of the findings of the adjudicating authority about the lack of, or insufficiency in evidence of manipulation of records with intent to evade duty on the goods procured duty free without use for export product. We find from a careful perusal of the grounds of appeal that there is no controverting therein. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are perverse. Such has not been brought out in the grounds of appeal. Oral arguments and reference to case law cannot cure or be fillers for deficient review by the competent authority. We, therefore, do not make any reference to these. 10. Consequently, the appeal of Revenue lacks sustainable or credible grounds to discredit the impugned order. We, therefore, reject the appeal. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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