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TMI Blog2019 (5) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... ohd. Altaf, Authorized Representative for Respondent ORDER ARCHANA WADHWA After hearing both the sides duly represented by learned advocate, Shri Rajesh Chhibber appearing on behalf of the appellant and learned A.R. Shri Mohammad Altaf appearing on behalf of the Revenue, I find that the appellants are engaged in the manufacture of 'Single Super Phosphate Fertilizer (hereinafter refer to as SSP) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated by way of issuance of show cause notice dated 27.09.1996 proposing to confirm demand of duty of Rs. 3,81,916/- in respect of the sulphuric acid procured during the period 04.06.1994 to 31.12.1994. The said show cause notice culminated into impugned order passed by the Original Adjudicating Authority confirming the demand as proposed in the notice and imposing penalty of Rs. 1,08,000.00/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phuric acid. The matter does not stand further investigated by the Revenue as to who were the purchasers of duty free sulphuric acid. There is also nothing on record to show as to from whom the spent sulphuric acid was purchased by the appellant. It is well settled law that the retracted statements cannot be made the basis for holding against the assessee unless the same are corroborated in materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. However I find that the same reasoning of Commissioner (Appeals) acts prejudice to the Revenue's own case. If the quality was not verified by the Jurisdictional Authority, it is not known as to how the Revenue knew that the quality of the consignment was not suphuric acid but was spent sulphuric acid. Further the raw materials are received under AR-3 Form and the name of the supplier is duly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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