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TMI Blog2023 (6) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia for manufacturing jewellery and selling them in India. The Appellant No. 2 placed an order for the gold bar weighing 1 kg with M/s J. J. House Pvt. Ltd dated 15.11.2017. The subject goods were delivered to the Appellant No. 1 on 17.11.2017 (as per Appellant) along with the purchase invoice. M/s JJ House Pvt. Ltd. raised invoice on the Appellant No. 1 having HSN code 7108, for quantity 1000 grams amounting to Rs. 29,74,270/-. 2. On receiving the subject goods, the Appellant No. 2 instructed his staff i.e. Mr. Sripad Barik (viz. Appellant No. 1) to carry the subject goods to M/s Maa Ambey Jewellers for the purpose of weighing and checking the purity of the gold bar. On reaching the shop of M/s Maa Ambey Jewellers, the officers of Divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m and the documentary evidence placed by them. The Department has not adduced proper evidence towards Delivery of the Gold on 18/11/2017 to the Appellant No. 2 as alleged by the Department. The Department has relied on the statements given by Mr. Siddhartha Mehta, Authorized Signatory & Accountant of M.s J. J. House Pvt. Ltd. wherein he has stated that the goods were received by J. J. House Pvt. Ltd. which was purchased from M/s. Zaveri & Company Private Limited under invoice dated 16/11/2017. 7. The Learned Advocate submits that inspite of their vehement request for cross examination the officials of J.J. House Pvt. Ltd., the same was not granted by the Adjudicating Authority. He further submits that the Department has not come out with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the recorded statement of Sri Siddharth Mehta of J. J. House and on the recorded statements of Mr. Sripada Barik, employee of the Company who has also confirmed that Mr. Rahul Rampuria was dealing with the imported goods. Therefore, he submits that the Appeal is required to be rejected. 9. After going through the case records, it is seen that the Appellant has not been given proper opportunity to defend his case. They were not allowed to cross-examine the crucial witness i. e. Mr. Siddharth Mehta, Accountant and Signatory of M/s J. J. House Pvt. Ltd. Whose recorded statement is relied upon to place emphasis that the gold was delivered to the Appellant only on 18/11/2017. It is seen that even the statement of Mr. Sripada Barik was retra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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