2012 (12) TMI 1136

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..... A search and seizure operation carried out at the factory and the offices of the appellant as well as in the establishments of its suppliers and purchasers, yielded recovery of two incriminating documents, namely, a computerized register and a hand written register; the entries, wherein matched each other. The said register was at variance with the statutory register required to be maintained. I .....

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..... were not reflected in the statutory register. Appellant purported to hold out that only those number of copy GRs/RRs were reflected in the statutory register, under which, goods were, in fact, sent and the remaining were not reflected in the statutory register, because those did not reflect goods sent, but raw materials returned. This contention of the appellant was accepted by the Commissioner. .....

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..... y, pass such an order and thereby set aside the order of the Tribunal and remit back the matter to the Commissioner. 2. Before we part, it is our duty to point out that the Tribunal has recorded in Paragraph 9 of its order that there is evidence on record to show that the appellant has received payment against the clearances shown in those registers. While, however, doing so, the Tribunal has n .....

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