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TMI Blog2017 (8) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... idence, in the facts and circumstances of the case, cannot be said to be improbable. Mr. Harpreet Singh was unable to persuade the Court to hold that there was any perversity vitiating the said findings - appeal dismissed - decided against Revenue. - CEAC No. 21/2017 & CM APPL 28675/2017 AND CEAC No. 23/2017 & CM APPL 28677/2017 - - - Dated:- 11-8-2017 - S. MURALIDHAR PRATHIBA M. SINGH JJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agarwal on 21st September, 2005. It is stated that during the time of search Mr. Satish Kumar Chopra, the General Manager of the company, was present and a panchnama was drawn on the spot. According to the Department, unaccounted copper ingots and kachi parchis were found. 3. On 31st July, 2007 a Show Cause Notice ( SCN ) was issued to the Respondents. By the order in original dated 27th M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand to the extent of ₹ 29,92,612/- was raised. 7. The Department claims that the first figure in slips No. 2 and 3 indicate the day s production in metric tonnes ( MT ); the second figure indicates the stock of ingots, in numbers, at the end of day and the third figure refers to quantity of the oil used to fuel the furnace for melting the copper wire rods. Reliance is placed by the De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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