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TMI Blog2021 (9) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... holised oil took place - HELD THAT:- In the adjudication proceedings penalty was imposed on the appellant. The Tribunal has set aside the penalty after examining the entire material on record. It has reached a conclusion that other than the generalised opinion formed by the Meerut Commissionerate that no quantity of menthol and DMO were sold by the farmers inside the State of U.P. to the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action - appeal dismissed. - HON'BLE NAHEED ARA MOONIS AND HON'BLE SAUMITRA DAYAL SINGH, JJ. For the Appellant : B.K. Singh Raghuvanshi For the Respondent : Pragya Pandey, Anurag Mishra ORDER 1. Heard learned counsel for the revenue and Sri Anurag Mishra and Ms Pragya Pandey, learned counsel for the assessee. 2. Present appeal has been filed by the revenue again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuated in the erstwhile State of Jammu and Kashmir. In turn, M/s Abhay Chemicals had claimed that it purchased menthol solution and DMO from inside Uttar Pradesh through commission agents. The case set up by the revenue was that menthol solution and DMO were never purchased by Jammu and Kashmir based M/s Abhay Chemicals and therefore no manufacture of menthol solution and de-mentholised oil took p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Jammu Kashmir that clearly suggest that the transportation of menthol and DMO from inside Uttar Pradesh to Jammu Kashmir took place, and further that the manufacturing units in the erstwhile State of Jammu Kashmir - such as M/s Abhay Chemicals were up and running at the relevant time. The transportation of the manufactured goods is also stated to have been duly verified. 7. Other than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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