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TMI Blog2016 (11) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Ashok Jindal The appellant is in appeal against the impugned order denying that the vehicles used for transportation of the goods. 2. After hearing the parties, the facts of the case emerged as under: The appellant procured inputs from the main manufacturer M/s Tata Iron and steel co. Ltd. through their registered dealer located in Mandi Gobindgarh for manufacturing of their final products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was also imposed. The penalties on the registered dealers and manufacturer buyers also imposed. Here only buyers are in appeal before me. Therefore, this appeal listed today for disposal and taken up for consideration. 3. None appeared on behalf of the appellant and the appellant has requested to decide the case of merit vide letter dated 11.08.2016. The appellant is bonafide purchaser of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstance, merely on the ground that registration number mentioned in the invoices of the vehicles which were not capable of transportation of the goods cannot be relied upon. Contrary to the fact that the appellant have received the goods and used the same for manufacturing of final products except these registration numbers, there was no other evidence has been produced by the Revenue to deny t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter back to the adjudicating authority, therefore, it is prayed these matters be also remanded to the adjudicating authority. 5. After the consideration of the request made by both the sides and the case law relied upon, I am of the considered view that the adjudicating authority is required to examine the newspaper report before denial of credit to the appellant. If there is any truth in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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