TMI Blog2007 (9) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... in i.e. the quantity of Copper Pipes and Tubes for the straightening purpose - activity of straightening does not result any manufacture, hence no duty is liable to be paid thereon - no other evidence to corroborate the charges - demand set aside - E/125/2005 - 1137/2007 - Dated:- 24-9-2007 - Dr. S.L. Peeran, Member (J) [Order]. -1 . This appeal arises from the Order-in-Original N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of straightening does not result any manufacture, hence no duty is liable to be paid thereon is the contention of the appellants. The Commissioner has noted that the Metal Masters were unable to show any proof that the goods which were issue received by them from Cubex on 7-8-99 and 21-8-99 were the goods purchased from the elsewhere. Further the Commissioner noted that the letter of Metal Mast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order to prove that such goods were not cleared to Metal Masters, the Revenue ought to have examined the owner of metals which has not been done. There is no corroborative evidence and therefore the duty cannot be confirmed. 3. The learned DR submits that the appellants ought to have issued proper invoice and documents and to have maintained proper register for receipt of the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have examined the proprietor of Metal Masters to controvert the contents of the letter. The letter dated 5-8-99 of Metal Masters referred to the description of goods as shown in Para 36 of the impugned order and the same was for straightening purpose. This letter was the basis for confirmation of demand. There is no other evidence to corroborate the charges. The appellants have not manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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