TMI Blog2008 (1) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... connived with the appellant by issuing duty paying documents only - appeal allowed. - E/2656 and 2678-2679/2006-SM(BR) - 467-469/2008-SM(BR)/(PB) - Dated:- 24-1-2008 - Shri S.S. Kang, J. REPRESENTED BY : S/Shri V.K. Agrawal with Kamaljeet Singh, Advocates, for the Appellant. Shri B.S. Suhag, DR, for the Respondent. [Order]. Heard both sides. 2. The appellant filed these app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment agent M/s. Adhunik Ferro Alloys. The contention is that payment in advance is made to TISCO through banking channels and thereafter the goods were ordered to be released by consignment agent. There is no allegation that TISCO has not received any payment from the appellant. The contention is that the goods received from the consignment agent were entered into statutory record and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erro Alloys the appellant has to place orders with advance payment to TISCO and thereafter TISCO issued release order to their consignment agent and the goods were released to the appellant. There is no evidence on record to show that the payments were not received by TISCO regarding sale of goods in question. In the case of Viraj Alloys (Ltd.) (supra) relied upon by the Revenue, the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
