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TMI Blog2017 (7) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) ORDER Per: D N Panda These are the following disputes arose in the adjudication. i) The goods came after return by the customer were whether subjected to re-credit of the duty of paid Rs. 4,56,302/- as claimed? ii) The goods received under the fictitious invoices, a method adopted by the appellant had whether resulted in evasion of duty of Rs. 53,62,232/-; iii) Whether the scrap genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en procedural deviation was made depriving Revenue to have control on appellant. Accordingly appeal on this count is dismissed. 3. The second count of the demand relates to clearance of goods against disputed invoices involving duty amount of Rs. 53,62,232/- were whether real and credit of duty was rightly taken. Revenue alleges that the invoices were fictitious and false. The reason why those we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udiced. The time of issue of invoices and cancellation thereof need to be regoursly tested with the reason thereof. Quantity of the goods covered by the invoices also needs to be put to test as to whether the goods covered by invoices were existing at the time of issuance of invoices on the statutory record. If there were not stock on record, that may lead to a conclusion of questionable modus ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is dismissed. 7. So far as the rejection of finished goods returned by the customer is concerned, on examination, no merit comes up. Therefore on this count the appeal is dismissed. 8. Appellant prays that penalty aspect may be looked into by the adjudicating authority on the basis of his finding on the aspect of the remand made as above. There is no difference to this proposition. Appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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