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2014 (10) TMI 910 - AT - Central ExciseTest of evidence - goods received by the appellant from M/s. Patil Steel Wires, Goa who received goods from one Maurya Alloys Industries Limited - link between receipt of the goods by M/s. Patil Steel Wires from M/s. Maurya Alloys Industries Limited - non-existence of M/s. Patil Steel Wires - Held that:- Law requires that there should have been finding based on evidence as to whether the goods were loaded in transport Maurya Alloys Industries Limited for delivery to M/s. Patil Steel Wires. If so what was the mode of transportation? Similarly, there should have been cogent evidence brought to record to show that M/s. Patil Steel Wires was not in existence and that concern had not received the goods from Maurya Alloys Industries Limited. No live link has come to record. Therefor, appeal is remanded to the ld. Commissioner (Appeals) to grant fair opportunity of hearing to the appellant confronting the outcome of investigation and testing the evidence on record as well as the defence that may come before him, shall pass appropriate order. - Matter remanded back
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