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TMI Blog2023 (12) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... or Standing Counsel with Ms. Suhani Mathur, Mr. Jatin Kumar Gaur and Mr. Gurpreet Singh Gulati, Advs. ORDER 1. This appeal is directed against the order dated 21 January 2003 passed by the Customs Excise & Gold (Control) Appellate Tribunal ['Tribunal'] and which has upheld the common adjudication order dated 28 February 2001 and dismissed the appeals preferred by the appellant before us. 2. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of cross-examination that their statement was not voluntarily but the fact remains that they had clearly stated in their various statements about the appellants sending the scrap other than the scrap purchased from Maruti Udyog Ltd. though the invoices carried duty paying particulars of invoices issued by Maruti Udyog Ltd. We also observe that in cross examination of Dharam Pal Jangra no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal while allowing the appeal of Haryana Steel had clearly observed that if any body was manipulating the invoices it was the registered dealer. The ratio of the decision in H.M.M. Ltd. Case and L.M.L. Ltd. case, relied upon by the learned Advocate, for the appellants is not applicable to the facts of the present matter as in those cases the duty demand was not upheld against the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e scrap according to quality and value, the said Authority had on a due appreciation of the evidence led, found no basis to accept that explanation and consequently proceeded to levy the penalties as noticed above. It is the aforesaid view which has been affirmed by the Tribunal. 4. Having heard learned counsels for parties, we find that the issues that are raised principally relate to an appreci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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