2004 (5) TMI 201

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..... Commissioner (Appeals) has set aside the order of the adjudicating authority. 2. Briefly stated, on the basis of the investigation, it was revealed that the respondent Shri K. Kanhaiyalal T. Nagar (Proprietor) of M/s. Vikram Metal Syndicate who are a registered dealer, dealing in scrap of brass and copper had contravened the provisions applicable to the registered dealer. In the RG 23D register .....

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..... tion of the vehicle numbers, which was considered as an afterthought by the adjudicating authority and the subsequent information brought on record has not been verified by the department to evaluate its genuineness. Hence, the Commissioner (Appeals) held that non-receipt of the inputs has not been established by the department. 4. Revenue appeal counters this by saying that, the dispatches have .....

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