2015 (11) TMI 508

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..... ated from factory of the appellant and reached to the intended party. That remained unrebutted. The abbreviations marked proved the destination of the goods(ref: para 11 of the Adjudication order). Appellant failed to prove its bonafide demonstrating the transactions as accounted. - The destination where the goods were delivered comes out from paras 33 and 34. That remained uncontroverted. Paragra .....

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..... during the period 2003-04.The material used against the appellant is without any credence and were not cogent.The evidences recorded also did not corroborate the case of Revenue. There was no accounted manufacture of M.S. Ingots for clandestine removal.The appellant having paid the duty to reduce ligation, there should neither be penalty nor even the redemption fine. 2.1 Revenue on the other h .....

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..... Discovery of certain papers and documents during investigation revealed that the transporters have occasioned movement of goods without invoice proving the origin and destination thereof. That originated from factory of the appellant and reached to the intended party. That remained unrebutted. The abbreviations marked proved the destination of the goods(ref: para 11 of the Adjudication order). App .....

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