TMI Blog2015 (11) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy at stage of transportation of the goods from ICD Tughlakabad to their supplier but the appellant has received material may not be same material which was cleared from ICD Tughlakabad. - If the appellant has received material, statement of Shri. Ugamraj Jain, who stated that material has not been delivered to the appellant, his cross examination should be allowed. I am therefore of the view that there is contradiction between entire facts as appeared from the records of the appellant and the facts stated by Shri. Ugamraj Jain, therefore cross examination should be allowed. The adjudicating authority as well as first appellate authority irrespective of any conclusion must consider the records of the appellant which was failed to do so. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing procurement of such goods in the warehouse/factory premises. Intelligence further suggested that goods in question were initially imported by certain concerns through ICD, Tughlakabad, Delhi (by way of High sea sale/purchase Transactions)on payment of applicable Customs duties and thereafter, such goods were sold/disposed off by them in the local market at Delhi; that the documents were reportedly prepared in such a manner so as to indicate that the goods were transported and delivered from the said ICD to premises of certain registered dealers or to manufacturers of finished goods located in and around Mumbai. In further inquiry relating to the present case it was found that the goods were not transported from ICD Tughlakabad to Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that they have submitted all the records before adjudicating authority as well as before the Commissioner(Appeals) regarding transportation of the goods to their factory, receipt of the goods, payment of such supply, usage of the goods in production and the production of resultant goods. It is his submission that irrespective of the location that goods have not been transported from ICD Tughlakabad to M/s. Nakoda Trading Corporation but fact remains there is no dispute that the appellant has received inputs under the cover of registered dealers invoices. He submits that payment of such supply made through cheques therefore departments case is only establishing non-receipt of the goods by M/s. Nakoda Trading Corporation. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the matter be remanded to the original adjudicating authority to cross examine Shri. Ugamraj Jain and to consider their documents which shows that material has been received in their factory. 3. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that it has been established by detailed investigation and admissions of various persons such as CHA, transporter, persons of M/s. Nakoda Trading Corporation that the material covered under bill of entry which was cleared from ICD Tughlakabad has not been received by the M/s. Nakoda Trading Corporation. Once it has been established that material has not been received by M/s. Nakoda Trading Corporati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the fact that material (may be some other) which has been supplied by M/s. Nakoda Trading Corporation to appellant has not been examined on the basis of records made available by appellant to the lower authorities. If the appellant has received material, statement of Shri. Ugamraj Jain, who stated that material has not been delivered to the appellant, his cross examination should be allowed. I am therefore of the view that there is contradiction between entire facts as appeared from the records of the appellant and the facts stated by Shri. Ugamraj Jain, therefore cross examination should be allowed. The adjudicating authority as well as first appellate authority irrespective of any conclusion must consider the records of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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