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2009 (9) TMI 601 - CESTAT, NEW DELHIYarn is supplied in cones while bills show the yarn sale in PRH - for doubling was received in cone and sold in cone after doubling; that in doubling, yarn in PRH. cannot be used - Yarn Trader was their trading firm, had traded yarn from the firm on commission basis - man of ordinary prudence and diligence can appreciate how the industry better works with yarn in cone only – Held that: - material evidence is on record we are unable to appreciate that activity of the appellant was as claimed by him but remained questionable - buyers require goods in cone only for the advantage of manufacture and economic operation - appellant has no scope to succeed in its appeal in view of evidence on record going against it.
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