9911796707
TMI Blog2010 (1) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER These two appeals are filed by the same appellants involving similar issues and accordingly being dealt with by a common order. 2. Heard both sides. 3.1 In the case of appeal No. E/3232/08. The appellants are manufacturer of galvanised wire from wire rods on their account. They also manufacture on job work basis galvanised wires out of wire rods supplied by the raw materials suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty stands demanded. 3.2 In the case of Appeal No. E/3233/07, the appellants have sent inputs to other units for job work and on account of excess loss shown by the job worker, the duty stands demanded from the appellants. 4. Commissioner (Appeals) has upheld the order of the original authority. 5. Learned Company Secretary draws my attention to the defence submissions made in reply to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings and reasoning of the Commissioner (Appeals). He submits that shortages have been calculated taking into account the quantity of raw materials received and quantity of finished goods returned by the job worker. 7. I have carefully considered the submissions from both sides. The show cause notices have been raised on the basis of audit objection. It is not disputed that there is a hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants in reply to the show cause notices could not be brushed aside. It is a clear case of failure of investigation to bring out the mal-practice, if any. The demands have been made merely on presumption without any investigation. The demand on such basis cannot be sustained. 8. In view of the above, the orders of the lower authorities are set aside and appeals allowed with consequential relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
