TMI Blog2015 (10) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... supplying the goods. Therefore, it is a paper transaction. In this case statement of appellant has been recorded wherein he has admitted that they have received the goods against the invoices issued by M/s. Sidh Balak Enterprises. To contravene to said statement, Revenue was required to find out whether the manufacturer supplier has supplied the said goods or not. Moreover, no investigation was co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (J) Shri Naveen Bindal, Advocate, for the Appellant. Shri A.K. Dhawan, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order confirming the duty demand of ₹ 90,524/- along with interest and ₹ 50,000/- as penalty. 2. The facts of the case are that appellant is manufacturer of LPG Gas cylinder. They procured inputs from M/s. Sidh Balak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Counsel for the appellant submits that there was a general submission of M/s. Sidh Balak Enterprises wherein in the case of Bhawani Industries, M/s. Sidh Balak Enterprises has admitted that they have never supplied the goods to the appellant. Learned Counsel further submits that no statement of transporter and the manufacturer supplier of the goods have been recorded to reveal the truth whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods or not. Moreover, no investigation was conducted at the end of transporter to ascertain the fact that transporter has transported the goods from manufacturer supplier to deliver the goods to the appellant before me. The show cause notice was not required to be issued on the presumptions and assumptions. There should be corroborative evidence to prove the allegation, as there is no corrobora ..... X X X X Extracts X X X X X X X X Extracts X X X X
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