Just a moment...

Report
FeedbackReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Feedback/Report an Error
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home /

2001 (6) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 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 inte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ses. 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 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

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 findin....