9911796707
TMI Blog2009 (10) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... shwani Kumar and Shri Manoj Kumar were material which required a combined reading with the statement of Shri Ashwani Kumar and Shri Manoj Kumar. Only upon evaluation of the evidence recorded from them, ld. Appellate Authority was directed to dispose the Appeal upon remand. Ld. Appellate Authority following the direction of the Tribunal by order dated 12-7-06 examined the issue and found that cross-examination of Shri Manohar Lal resulted in discarding of the earlier statement recorded from him. Ld. Commissioner (Appeals) found that cross-examination of Shri Manohar Lal on 14-5-03 did not support the evidence recorded from him on 4-1-02. He also noticed that statement of Shri Naresh Joshi having been retracted there was nothing against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lal on behalf of Shri Ashwani Kumar and Shri Manohar Lal on account of sale made to M/s. Patran Pipes by M/s. Paradise Steel brings all the Appellant to the fold of law. Accordingly, cross-examination shall not provide any support to the Appellant to escape from the clutches of the law. When the statement recorded from Shri Naresh Joshi, one of the partners of M/s. Paradise Steel established the vital link of Shri Manohar Lal with the firm and subsequently Shri Manohar Lal being found to have been engaged in the deal, ld. Commissioner has not rightly decided the issue for which Revenue has been aggrieved. 4. Shri Sunil Kumar, ld. DR further submits that when there is retraction of Shri Naresh Joshi after a long lapse of time without retra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 1,45,000/- explained by M/s. Ashwani and Manoj Kumar brought out in Adjudication. Invoices if any issued by M/s. Paradise Steel in favour of M/s. Patran Pipes showing sale of goods, if any, made by the former to the later are not in record. Of course, sale without invoices have been brought to record while controversy is on the recovery of cash of Rs. 1,45,000/- from a third party. Cogent evidence showing that goods manufactured were not recorded in the books of M/s. Paradise Steel have escaped payment of duty by clandestine removal has not come to record except mere suspicious and assumptions. Seizure of Rs. 1,45,000/- being the only cause for the proceeding, in absence of evidence showing the seized money has direct nexus with clan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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