Custom, Excise & Service Tax Tribunal
Shri. Ashok Mittal vs C.C.E.&S.T., Noida on 25 July, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. COURT - II Appeal Nos.E/1163-1164/2012-EX[SM] [Arising out of Order-in-Appeal Nos.20-21-CE/Appl/Noida/11, dated 31.01.2012 passed by C.C.E.(Appeals), Noida] M/s. Schenck RoTec India Ltd. Shri. Ashok Mittal : Appellants Vs. C.C.E.&S.T., Noida : Respondents
Present for the Appellants :
Shri KK Sharma, Advocate Present for the Respondents :
Shri RK Mishra, DR Coram: Honble Mr.D.N.Panda, Judicial Member Date of Hearing : 25.07.2014 FINAL ORDER NOs.53014-53015, DATED: 25.07.2014 PER: D.N.PANDA Ld. counsel says that the goods covered by Invoice No.346, dated 31.12.2003 were sent to one transporter called Shri Balaji Transport Corporation. The challan of the transporter very clearly discloses the invoice details of the appellant in respect of above goods. There was a dispute between the transporter and the appellant against past outstanding amount for which the above transporter did not transport the goods for some time. Therefore, goods were taken back by the appellant from the transporter. This fact is verifiable from the copy of the ledger account No.158 as well as from the letter of the transporter addressed to Asst. Commissioner (copy is available at page number 175 of appeal folder). All these things show that the goods detected on the date of investigation were the same goods which were earlier sent to transporter but brought back not being transported due to dispute. There were no unaccounted goods but were duly accounted goods returned by the transporter. Therefore, there was no clandestine removal nor unaccounted goods detected by investigation. Accordingly, the demand should not sustain.
2. Revenue says that ld. Appellate Authority examined the issue and found that the adjudication findings that the goods unaccounted was correct.
3. Entire averments of the appellant tested with the evidence shown on record does not create any doubt to hold the goods found during investigation were unaccounted. Accordingly, the adjudication result shall not sustain. Appeals are, therefore, allowed with consequential relief if any to follow in accordance with law.
(Dictated and pronounced in the Open Court) (D.N.PANDA) JUDICIAL MEMBER SSK
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Appeal Nos.E/1163-1164/2012