TMI Blog2012 (9) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant is only a buyer of ingots and had admittedly issued ST-31. The statements of driver and the owner in respect of past transactions are evidences in the nature of co-accused’s statement and cannot be given precedence over the appellant’s own statement. As such in the absence of any evidence and in view of the fact of issuance of ST Form, I am of the view that the Revenue has failed to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. A truck carrying M.S. Ingots was intercepted by the officers on 18-9-2007 and was found to be loaded with 42.03 MT of ingots. Inquiries made by the deptt. revealed that the said goods were manufactured by M/s. Savitri Ispat and were cleared to another dealer M/s. Panther. The appellant had placed order on M/s. Panther and has also supplied Form-31 in terms of sales tax law. As the goods in qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question, by itself cannot be held to be abetment for clandestine clearance of goods by M/s. Savitri. 5. Countering the argument Shri Panda, ld. JCDR draws my attention to the statements of driver and the owner of truck indicating that during the past period also, supplies have been made to the said appellant whereas the records maintained by him do not reflect upon any receipt of the ingots ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly a buyer of ingots and had admittedly issued ST-31. The statements of driver and the owner in respect of past transactions are evidences in the nature of co-accused s statement and cannot be given precedence over the appellant s own statement. As such in the absence of any evidence and in view of the fact of issuance of ST Form, I am of the view that the Revenue has failed to make out a case so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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