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TMI Blog2001 (6) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order]. - These three appeals are filed against the common order-in-appeal passed by the Commissioner (Appeals). Therefore, these are being taken up together. 2. Brief facts of the case are that M/s. Bharat Steel Rolling Mills, the appellants, are engaged in the manufacture of M.S. Girders. On 24-4-94, a truck bearing No. UTX 5750 loaded with M.S. Girders, was int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises. A demand of Rs. 75,131.00 was confirmed on M/s. Bharat Steel Rolling Mills on the goods found short. A penalty of Rs. 15,000.00 was imposed on the appellants, M/s. Bharat Steel Rolling Mills and a penalty of Rs. 5,000.00 was imposed on M/s. Shabana Transport Co. and also ordered confiscation of the truck and ordered the release of the truck on payment of redemption fine of Rs. 5,000.00. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not denied by the Revenue authorities. He, therefore, submits that the Revenue authorities also recorded the statements of S/Shri P.K. Goel and Nand Kumar. These persons were also not produced for cross-examination. Therefore, their statements cannot be relied upon against the appellants. He, therefore, submits that the appeals be allowed. 4. Heard ld. DR, who reiterates the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue authorities as the goods were released M/s. Vijay Enterprises on execution of a bond.
7. As the driver of the truck and other witnesses were not produced for cross-examination and the shortages were recorded on estimate basis, therefore, the impugned orders against the present appellants, are not sustainable and are set aside and the appeals are allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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