2014 (2) TMI 347

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..... Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals) in denovo proceedings, the Revenue has filed the present appeal. I have heard Shri V P Batra, learned DR appearing for the appellant. Nobody appeared for the respondents. 2. As per facts on record, the appellant is engaged in the manufacture of tubes and pipes and CR strips. Revenue's case is based on the ground that withi .....

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..... on was made that goods covered under more than one invoice which were prepared within the time gap of 5 to 10 minutes were dispatched in one truck at the same time. 3. While dealing with the above contention of the assessee, Commissioner (Appeals) observed as under:                I have carefully examined the case records inc .....

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..... nvoices and observe that the quantity mentioned on such invoices is such that it is possible to load the quantity mentioned in more than one invoice, in the same truck. Not only that the Appelalnts have produced the copies of the Octroi Receipt and G.R.s in support of the contention that the inputs were received by them in their factory. However, the advocate of the Appellant produced private reco .....

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..... ier have not been issued any show cause notice that they have not paid duty and this proves that duty has been paid on the said goods as received by the appellant. Further the appellant had made running payments to the supplier through Cheques/ Demand Drafts against the inputs received from said suppliers. Moreover, it is squarely covered in the case of Neera Enterprises vs. CCE [1998 (104) ELT 38 .....

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..... r (Appeals), the goods involved in all these invoices can be transported in one truck load and there being no other evidence on record, the said fact cannot be adopted in prejudice to the assessees case. I find no infirmity in the order of Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected. (operative part of the order pronounced in the open Court)
Case laws, De .....

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