9911796707
TMI Blog2023 (1) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... ers stated in their statement that they used to supply the goods from Shreejee Packaging Company as well as some other companies also. All the LRs do not show the name of the appellant. However, in some of the LRs the name of the appellant is appearing. As regard all the other transactions where the appellant s name is not appearing, no other corroborative evidence was brought on record, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of intelligence and as per directions and instructions imparted by the Additional Commissioner (Preventive), Central Excise, Customs and Service Tax-Daman, teams of Central Excise officers (Preventive), Daman Commissionerate visited the premises of Shreejee on 21.10.2016 and 14.12.2016. Premises of the transporter on 21.10.2016 and premises of M/s Jay Khodiyar were visited on 17.03.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order-in-original and rejected the appeal filed by the appellant, therefore, the present appeal filed by the appellant. 2. Shri S.J. Vyas, learned counsel appearing on behalf of the appellant submits that the entire case was made out on the basis of the documents recovered from the transporters. No evidence was found from the appellant s factory. He further submits that even the LRs reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Shri R.K. Agarwal, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of records, I find that the entire case was made out on the basis of certain LRs recovered from the transporters. The transporters stated in their state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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