TaxTMI 
TaxTMI 
2001 (12) TMI 394
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....r the Respondent. [Order]. - The appellants are engaged in the manufacture of Castrol branded lubricating oils, greases and miscellaneous chemical products having their manufacturing unit at Paharpur Siding Road, Calcutta. One of their C & FA are M/s. Polycoaters India having their location at Taratala Road, Calcutta. 2. On 3-11-96, the Anti-Evasion officers intercepted one truck loa....
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....on and when dealer charged lower value than what manufacturer charging clearly indicated irregularity. (ii) Removal of the said duty paid goods were not effected from the promises of the dealer of the appellant. Invoices issued by M/s. Polycoaters India also did not match with the original invoices. Invoices were not provided in some cases for verification and Batch Nos. w....
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....ties below have erred in recording that there was any difference in the pack sizes. The difference is attributable to the fact that whereas the invoices issued by them under Rule 52A mentioned one outer cartoon which contained a fixed number of unit containers of finished goods, the invoices issued by the C & FA showed the quantity of finished goods in one container. The case code mentioned on Rul....
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....ainst the appellants on the basis of some minor discrepancies in the invoices issued by the appellants and the invoices issued by their C & FA. Such discrepancies has been duly explained by the appellants. In any case there is no evidence to show the clandestine removal of the goods. The authorities have taken into account the statement of the driver which is to the effect that the goods have been....