9911796707
TMI Blog2007 (7) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal Nos. E/1493/2000-MUM and E/1494/2000-MUM arising out of Order-in Original No. 4/CEX/2000, dated 15-2-2000. The learned Tribunal disposed of both the appeals by a common order. After considering the contentions advanced on behalf of the appellants and respondents, the reasons for dismissing the appeals are recorded in Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the orders wore cancelled, the tribunal held that the plea regarding cancellation of order could have easily been taken during the course of investigation when statements were recorded and the matter could have been verified. The tribunal noted that the Commissioner in his finding has stated that the goods corresponding to the packing slip and lorry receipt were not found either in factory prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther than packing slips. Similarly lorry receipt bear signature in most cases of the consignee in token of having received the goods and also admitted by the partner in his statement. 4. At the hearing of these appeals, the learned Counsel contends that several substantial questions of law arises. It may be pointed out that the appeal memo as earlier filed was amended and substituted by a new Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions to be gone into. The Learned counsel also drew our attention to the judgment in the case of the Commissioner of C. Ex. Chandigarh v. Raj and Sandeep Ltd. 2004 (168) E.L.T. 507 (P H) to contend what would be substantive question of law that could be formulated. Next reliance is placed in the judgment of the K.I. Pavunny v. Asst. Collr. (Hq.) C. Ex. Collectorate, Cochin, 1997 (90) E.L.T. 241 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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