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TMI Blog2007 (9) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 34/2004 dated 30-9-2004 by which the Commissioner dropped the major demand raised in the show cause notice amounting to Rs. 73,64,722/-. However on the basis of recovery of one letter dated 5-8-99 sent by Metal Masters duty demand of Rs. 65,992/- and penalty thereon have been confirmed which are under challenge. Para 36 of the impugned order refers to three quantities of Copper Pipes and Tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Masters addressed to Cubex does not show any particulars to convince that the goods' were purchased from some other source other than Cubex. Therefore the Commissioner has come to the conclusion that the particular shown in the letter pertains to the goods cleared without payment of duty. 2. The learned Counsel submits that once the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued proper invoice and documents and to have maintained proper register for receipt of the goods. They have not produced the evidence that the goods which were cleared to Metal Masters are not produced in Cubex and/or cleared from the factory on payment of duty. 4. I have carefully considered the matter. It is seen from the records that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose. This letter was the basis for confirmation of demand. There is no other evidence to corroborate the charges. The appellants have not manufactured the said items on their own but have received the said materials for straightening purpose. The conclusion is only based on assumption and presumption. The Commissioner after a detailed examination has dropped the major demand of Rs. 73,64,722/-. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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