TMI Blog2017 (1) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... of revenue for which it faced adjudication - There were no evidence led before us today to discard the appellate authority’s findings as to the falsification of record and issuance of fabricated invoices - there is no evidence to repel the evidence given by the buyers - appeal dismissed. - E/338 to 340/2005 - Final Order Nos. 42023-42025/2016 - Dated:- 24-10-2016 - Shri D.N. Panda, Judicial Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hank yarn and duty free. Therefore, there was a proper adjudication done raising duty demand and levying penalty. 3. Perusal of the records show that in the course of investigation on 19.2.2000 to the premises of the appellant M/s. Sree Skanda Spinners and its sales depot, investigating team found that cotton cone yarns were cleared in the guise of hank yarn to the buyers to claim duty exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he cotton cone yarn to the yarn dealers, in and around Tiruppur as well as to its depot at Tiruppur using one set of invoices indicating the goods cleared as cotton yarn only and the invoices exhibited the goods to be dutiable goods. But no such duty has gone into treasury. As soon as the goods reached to the place of buyer as well as to depot of the appellant, the appellant was issuing another se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 310565 Kilograms of cone yarn and exposed that to the appellant for rebuttal. But, the appellant failed to defend. 6. On the above premise, Revenue s case was that the appellant M/s. Sree Skanda Spinners maintained two set of invoices to transact the goods. The false invoice showing payment of duty clearing cone yarn was prepared and destroyed later and the other set of invoices showed cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of record by the appellant was found to be fabricated and false and appellant caused loss of revenue for which it faced adjudication with the consequence as enumerated by the appellate authority in para 9 of his order. 9. There were no evidence led before us today to discard the appellate authority s findings as to the falsification of record and issuance of fabricated invoices. So also t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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