TMI Blog2015 (10) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... ier of the goods. No investigation was conducted at the end of manufacturer supplier as well as transporter of the goods to reveal the truth. The case has been made against the respondents on the presumption that supplier dealer is not existing firm therefore, there was only paper transaction. Cases cannot be booked merely on the presumption and assumption, there should be corroborative evidence t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se are that the investigation was conducted at the end of dealer namely, M/s. S K Garg sons, Motia Khan, Mandi Gobindgarh. During the course of investigation, it was found that dealers is non-existence firm and inquires revealed from the landlords that he has never let out the premises to M/s. S K Garg and sons. And thereafter investigation were conducted at the premises of appellant wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er transaction. Aggrieved from the said order, Revenue is before me. 2. Learned AR submits that in this case, M/s. S K Garg and sons, first stage dealer is a non existing firm that has been proved by the statement given by landlord of the premises who states that he never let out the premise to M/s. S K Garg and sons. Therefore, M/s. S K Garg and sons was not having any storage facility. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper transaction. Cases cannot be booked merely on the presumption and assumption, there should be corroborative evidence to prove the allegations. In this case, allegation has not been supported with tangible evidence. Therefore, learned Commissioner (Appeals) has rightly set aside the proceedings against the respondents. In these circumstances, I do not find any infirmity in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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