TMI Blog2008 (8) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... d by filing affidavit – held that in the absence of any authenticated private records, the production of castings and subsequent conversion into sheets and in the absence of any corroborative documentary evidence and clearance of the sheets, demand can not be confirmed. - E/601/2007 - A/1741/2008-WZB/AHD - Dated:- 19-8-2008 - Ms. Archana Wadhwa, Member (J) Shri Sameer Chitkara, SDR, for the Appellant. Shri D.K. Trivedi, Advocate, for the Respondent. [Order]. - Being Aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri Sameer Chitkara, learned SDR appearing for the Revenue and Shri D.K. Trivedi, learned Advocate appearing for the respondents. 2. As per facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06, which culminated into an order passed by the Assistant Commissioner confirming demand and imposing penalty. However, on appeal against the above order, the Commissioner (Appeals) set aside the same. 4. After going through the impugned order passed by the Commissioner (Appeals), I find that he has accepted the assessee's stand that the record of emergence of casting at the intermediate state is kept by the worker and is not in statutory record; that the castings emerging at the intermediate stage are passed through various processes such as hot rolling, cold rolling, annealing and washing in acid bath during which there were invisible burning loss. Apart from the above, the loss occurred in trimming, de-shaped and uneven sheets, a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fects are found on surface on account of cracks etc. The Revenue's stand that the entire castings reflected in rough work sheet were converted into sheets that is the final product cannot be accepted, in the absence of any other corroborative evidence on record. 6. As regards the statement, the Appellate authority has rightly rejected the same, inasmuch as apart from the fact that same are retracted by filing affidavit, the same do not inspire confidence as it comes on record during the course of cross-examination of panchanama witnesses that either the witnesses were not present at the time of drawing up of panchanama or were not familiar with Hindi language in which panchnama was drawn. Some of panchas were called subsequently and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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