2013 (11) TMI 233

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....es are on rivalry contentions on various points as to procurement of goods, fictitious nature of transactions, clandestine removal of goods and grant of natural justice. Therefore, we went for elaborate examination of the material on record. 2. Adjudication was based on materials recovered during search and learned Adjudicating Authority proceeded to discuss the issue in Para 179 of his order. Ac....

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....ought out that mere papers were supplied without the goods being supplied. He has also seen that commission transaction were made only to issue papers to enable the appellant to cause loss to Revenue which comes out from Para 187 of his order. The bank transaction of Kanika Strips were examined which only suggests self cheque drawals in various unusual manners. That also established how the appell....