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TMI Blog2009 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 173Q of the Central Excise Rules, 1944 and other provisions. - 122 and 101 of 2006 - - - Dated:- 6-1-2009 - M.M. Kumar and H.S. Bhalla, JJ. Shri Sanjeev Kaushik, Central Govt. Counsel, for the Appellant. S/Shri Manoj Sood and Surjit Bhadu, Advocates, for the Respondent. [Order per : M.M. Kumar, J.].- This order shall dispose of CEA Nos.101 and 122 of 2006 as both the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position in a case that is built around it; (ii) Whether the preponderance of evidences and probabilities in this case establish the commission, by the Respondents, of the offences alleged in the Show Cause Notice, supra and whether the Tribunal was correct in ignoring such preponderance of evidences and probabilities in passing their order against the Appellants." 2. The Tribunal in its or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exist although GR books are printed by him and that where the quantity delivered on an invoice through a tempo is more than 6 tonnes, the transaction would be bogus. 3. The Tribunal accepted the argument of the assessee-respondent that the statement was very vague because it nowhere specifically admitted that the invoices issued in the name of the assessee were bogus. The revenue did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has recorded findings of fact. Once there is no material on record to establish bogus nature of the transactions then there is no possibility of holding the assessee-respondent liable by invoking the provisions of Section 11AC of the Act and Rule 173Q of the Central Excise Rules, 1944 and other provisions. Accordingly, the appeals fail and the same are hereby dismissed. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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