2010 (8) TMI 526

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..... epartment is in appeal against the impugned order wherein the Commissioner (Appeals) has set aside the penalty imposed on the respondent. The respondent was a job worker of one M/s. Shilpi Prints and as per the documentary evidence in the form of job work challans, the respondents are supposed to have manufactured draw twisted yarn out of the POY sent to them by M/s. Shilpi Prints a 100% EOU who h .....

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..... the respondents' statement which are in favour of the respondent and the statement of partner of M/s. Shilpi Prints which is against the respondent. The Commissioner in his order had observed that statements of Shri D.K. Shah which were contradictory to each other now and then and therefore he would prefer to rely on documentary evidence. I find myself in agreement win the view taken by the Commis .....

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