TMI Blog2016 (11) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have evidentiary value. Moreover, the crucial statement of the transporter has not been recorded. In these circumstances, if the statement of the transporter would have been recorded the truth may come out to adjudicate the case. In the absence of such crucial; evidence, the benefit of doubt goes in favour of the appellants. In these circumstances, I hold that the credit cannot be denied to manufacture/buyers. Consequently, no penalty is imposable on all the appellants - appeal allowed - decided in favor of appellant. - E/51090, 51164,52830-52831/2015 - Final Order No. 61264-61267/2016 - Dated:- 29-8-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant: Shri Vikrant Kackria, Sudeep Singh, Advocates Present f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rers were also investigated and they have categorically stated that they have received the goods. It is also their submission that no investigation conducted at the end of the transporters of the goods to ascertain whether the goods were transported to the appellants. Therefore, the credit cannot be denied to the manufacturers/buyers and the penalties are not imposable on the appellants. To support their contention, he relied on the decision of the Tribunal in the case of M/s. Sagar Alloys vide Final Order No. 891-894/2009-SM (br) dated 30.6.2009 and Raghav Alloys Ltd. vide Final Order No.1573-1574/2008-SM (Br) dated 27.11.2008. 4. Learned AR opposed the contention of the learned Counsel and submits that the appellants have failed to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te to remit the matter to the original authority for fresh consideration of all the issues. 7. On going through the observation made by this Tribunal, the matter was remanded back to the adjudicating authority for de novo adjudication on the issue. There was no specific direction to the appellants to prove that they have received the goods. In that, circumstance, the argument advanced by the learned AR is not tenable. Further, I find that the statements of the appellants have not been controverted by any cogent evidence. In that circumstance, statements made by the appellants have evidentiary value. Moreover, the crucial statement of the transporter has not been recorded. In these circumstances, if the statement of the transporter wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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