TMI Blog2014 (11) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... m the records that no purchase bills were found with respect to purchase of scrap shown in the registers recovered from the premises of the respondents for which payments were only made in cash as admitted. Clandestine activities are corroborated by the transporters. When respondents did not give details of the buyers of the goods clandestinely removed Revenue cannot be faulted with for not investigating the area of extra raw materials purchased or extending investigation into the buyers of the goods clandestinely removed etc. In view of the above appeals filed by the Revenue are required to be allowed by setting aside the orders passed by the first appellate authority - Decided in favour of revenue. - Appeal No. : E/96-97/2008 - ORDER No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of the same without payment of duty. First appellate authority in the OIA appealed against has held that the documentary evidences are inadequate against the Respondent and has accordingly decided the issue in favour of the assessee. 3. When the case was called out for hearing on 12.09.2014 none appeared on behalf of the respondents. On an earlier hearing, fixed on 04.08.2014, also none appeared on behalf of the respondents. Shri Govind Jha (AR) appeared on behalf of the Revenue and argued that confessional statements of Shri Lokesh Agarwal, Proprietor of M/s. Shakambari Steel Industries and Shri Rajkumar Agarwal, Partner of M/s. Paras Steel Industries were only retracted by affidavits before Commissioner (Appeals), after a gap of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he factual details regarding clandestine activities given in the registers recovered from their premises. The statements given were voluntary as the same were not retracted for nearly four years. It can not be expected from the Revenue to investigate for alternate evidences when respondents did not retract the statements during investigation/ adjudications. It is also evident from the records that no purchase bills were found with respect to purchase of scrap shown in the registers recovered from the premises of the respondents for which payments were only made in cash as admitted. Clandestine activities are corroborated by the transporters. It is not the case of the respondents before the lower authorities that statements are not voluntary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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