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TMI Blog2017 (5) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the alleged forged documents for initiation of proceedings under the respective law - appeal dismissed - decided against Revenue. - C/75445 - 75447/2014 - Order No. F/75837-379/17 - Dated:- 9-5-2017 - Shri P.K.Choudhary, Member (Judicial) Shri S.K.Naskar, AC (AR) for the Appellant Shri P.R.Chowdhury, Consultant for the Respondent ORDER Per Shri P. K. Choudhary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were purchased in the normal course of business in Indian Market, that the goods were indigenous and being non notified, that the department failed to prove the smuggled nature of the goods and that the department had no information or evidence regarding illegal importation of the goods. It was submitted that the order should be set aside as not maintainable. 11. I find that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich appears not to be authorized to certify regarding illegal importation. The opinion has not been obtained from an approved and relevant authority. It is not clear if the said cooperative society is dealing in Betel Nuts what is their qualification for such visual inspection. Moreover appellant produced copies of receipts justifying having purchased the Betel Nuts from Assam and paid the 1% lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses:- (a) Dwarika PD Aggarwal Vs. CC Patna 2001 (136) ELT388. (b) Dinanath Maurya Vs. CC Lucknow 2001(137) ELT 578. (C) Devi Shankar Tiwari vs. CC Patna 2002(149) ELT 1015. 3. The Revenue in their grounds of appeal stated that the respondent forged the documents of Sales Tax Officials. It is also stated that the circumstantial evidence would show the smuggled nature of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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