TMI Blog2015 (10) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... e for Revenue relied upon the decisions in different context. On the other hand the decision of the Tribunal against this impugned order should be accepted as upheld by the Hon’ble High Court. We find that the Tribunal already considered all the issues in the Final Order dtd 6.2.2008 and therefore, there is no reason to interfere the Adjudication Order. The appeals filed by the Revenue cannot be sustained. - Decided against Revenue. - Appeal No. E/563,564/2007 - Order No. A/11006-11007/2015 - Dated:- 2-7-2015 - Mr. P.K. Das, Hon'ble Member (Judicial) And Mr. P. M. Saleem, Hon ble Member (Technical),JJ. For the Petitioner : Shri Hardik Mode, Advocate Shri Iswarbhai B Patel , Director For the Respondent : Shri J Nagori, Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the Tribunal vide FO NO A/171-181/WZB/AHD/2008 dtd 6.2.2008 allowed the appeals filed by the respondents. The Revenue challenged the order of the Tribunal before the Hon ble Gujarat High Court. By judgment dated 15.9.2009 in Tax Appeal No. 1123/2005 (Commissioner of Central Excise, Ahmedabad II vs Arun Verma, Director and Banian Berry Bearings Pvt Ltd). The Hon ble Gujarat High Court dismissed the appeal field by the Revenue. 5. The Learned Authorised Representative on behalf of the Revenue reiterates the grounds of appeal. He submits that the evidences in respect of the LR were not appreciated by the Adjudicating Authority. It is also contended that the vehicle number mentioned in the document, are not capable to carry huge qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon certain additional evidence in the form, of statements to come to a different conclusion in his order dt 29/122/2006. 7.2 Even after the addition evidence relied upon by the Commissioner to pass his second order, there is reliable evidence to come to a conclusion that the material has been diverted. The assessee was registered with the jurisdictional Asstt. Commissioner for the propose of receiving goods imported duty free; followed the other formalities like filing of D 3 declarations. The Asstt. Commissioner has issued end use certificates before and after commencement o investigation. No reliable evidence of actual diversion of the imported goods has been noticed. Many discrepancies which throw suspicion have been noticed. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7.6 In view of the above, we hold that there is no evidence to the findings that the imported materials have been diverted. Therefore, demand of duty on the raw materials as such is no sustainable. In as much as duty has been paid on the finished product, the question of disallowing the credit on the imported Nickel does not arise. 7. Hence, the submission of the Learned Authorised Representative in respect of the balance amount of the demand, which was dropped by the Adjudicating Authority has no merit. The Learned Authorised Representative for Revenue relied upon the decisions in different context. On the other hand the decision of the Tribunal against this impugned order should be accepted as upheld by the Hon ble High Court. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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