9911796707
TMI Blog2011 (4) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... ri A.K.Sharma, Authorised Representative(JDR) for the Respondent (s) Per Shri S.S.Kang. 1. All the Appeals are filed against the common impugned order therefore are being taken up together. 2. The Appeals are filed against the adjudication order whereby demand of Rs.2,51,54,117/-(Rupees Two Crore Fifty One Lakhs Fifty Four Thousand One Hundred and Seventeen only) was confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of some goods which were duly reflected in their balance sheets. During investigation Appellants supplied the detailed list of sixty six job-workers who manufactured the goods and supplied to the Appellants. The Revenue issued summons to twenty job-workers and out of twenty, five responded to the summons issued by the Revenue. The statements of the five job-workers were recorded and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was specific mention in respect of trading goods whereas the purchase figures were shown as Rs.11,80,855/-(Rupees Eleven Lakhs Eighty Thousand Eight Hundred and Fifty Five only) and sale figure is Rs.12,21,360/-(Rupees Twelve Lakhs Twenty One Thousand Three Hundred and Sixty only). This evidence produced by the Appellant was not taken into consideration while passing the impugned order and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the actual manufacturers hence the claim of the Appellants are un-sustainable and demand is rightly made. 7. We find that during investigation the Revenue recorded the statement of five persons and as per the statements the goods were not manufactured on job-work basis however the same were manufactured as hired labourer. The Appellants asked for cross-examination of the witnesses whose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority. The impugned order is set aside and the matter is remanded to the adjudicating authority for de novo adjudication to decide afresh after affording an opportunity of cross-examination in accordance with law and after affording opportunity of hearing. Both the sides are at liberty to place evidences in support of their claim. The Appeals are disposed of by way of remand. &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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