TMI Blog2015 (3) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... ates doubt that goods have not suffered duty. Goods which they have received in the factory are not duty paid goods. Therefore, the case relied upon the by the ld. Counsel are not relevant to the facts of this case. Moreover, the appellant although received the goods under cover of the invoices issued by the first stage dealer but these goods are not duty paid goods as description of goods do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as M/s. Navneet Yarn Ltd. and the description of goods is shown as copper wire which is of 99% of purity. The revenue alleged that the appellant has not taken care of while receiving the goods as they are received raw material as copper scrap and they have received copper wire of 99% purity against the invoices wherein the manufacturer is shown as M/s. Navneet Yarn Ltd. who is not manufacturer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot required know the inticidents of the manufacturers supplier of the goods. To support this contention, the ld. Counsel relied on the decision of C.C.E., Customs Service Tax v. Juhi Alloys Ltd. - 2014 (302) E.L.T. 487 (All.) and Prayagraj Dyeing Printing Mills Pvt. Ltd. v. Union of India - 2013 (290) E.L.T. 61 (Guj.) and C.C.E, Bangalore-I v. Bhuwalka Steel Industries Ltd. - 2012 (277) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this creates doubt on the genuineness of the manufacturer supplier and also creates doubt that goods have not suffered duty. Goods which they have received in the factory are not duty paid goods. Therefore, the case relied upon the by the ld. Counsel are not relevant to the facts of this case. Moreover, the appellant although received the goods under cover of the invoices issued by the first stag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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