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TMI Blog2018 (2) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of the material evidence which has come on record the Tribunal came to the conclusion that no case is made out to reverse the findings recorded by the Commissioner and upheld the order and dismissed the appeal - appeal dismissed - decided against Revenue. - CEA-22-2017 - - - Dated:- 9-2-2018 - P. K. Jaiswal And Virender Singh, JJ. Shri Amol Shrivastava, learned counsel for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention of the Revenue is that the respondent were using the services of M/s Sujay Transporter Company. The proprietor of the said Company was examined before the Commissioner and he very categorically denied having transported the goods. Considering the aforesaid, the Commissioner vide order dated 06.05.2010 dropped the demand. The order was assailed in appeal before the learned Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order carefully. 5. The reasons given by the Commissioner to drop the demand is summarized by him as below:- a. The show cause notice does not deny removal of goods from the factory of M/s Indo Micro Nutrients and M/s Inter Metal. Nothing has been brought on record to show as to what happened to the goods which are alleged to have not been transported in the trucks in question. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their final products in the event of not having received the inputs in their factory. f. It is noticed that M/s MAl have paid the amount for the purchase of inputs to M/s Indo Micro Nutrients and M/s Inter Metal by crossed cheques/DDs. In the event of not having received any inputs, nothing has been brought on record to show as to what happened to the amount so paid by M/s MAL. g. M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order). On due consideration of the aforesaid so also the argument advanced by the counsel for the parties, we are of the view that there is no material to reverse the findings of fact recorded by the CESTAT and Commissioner. No substantial question of law arises in this appeal. Accordingly, the appeal filed by the appellant/department is dismissed. C.C.as per rules. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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