2017 (9) TMI 1118

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..... orroborative evidence to support in the absence of excess production, excess receipt of raw material, production capacity and transportation of goods - appeal allowed - decided in favor of appellant. - Appeal No. 610 of 2010 – SM - Final Order No. 56360/2017 - Dated:- 31-8-2017 - Mr. Ashok Jindal, Member (Judicial) Sh. Jitendra Singh, Advocate for the appellant Sh. G. R. Singh, AR for .....

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..... llant are not maintaining stock account register, therefore, the raw material and finished goods were detained. Accordingly, the panchnama was drawn. Sh. Anil Ahuja, authorised signatory informed that they were manufacturing cables in the name of M/s Elite Cable Industries. Further, it was found that M/s Elite Cable Industries is also engaged in the manufacturing of electric wires and cables whose .....

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..... for cross-examination. In cross-examination Sh. R. K. Maurya has discarded his statement. Therefore, the documents recovered from the custody of Sh. R. K.Maurya are not admissible evidence. Consequently, the impugned order is to be set aside. 4. On the other hand, ld. AR reiterated the findings of the impugned order. 5. I find that in this case the demand has been confirmed against the appe .....

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