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 Sunland Metal Recycling Industries and Ors Vs. CCE, Vapi -2016(2) TMI -534 -CESTAT -AHMEDABAD.

 CCE Vs. Garg Industries Pvt. Ltd. and ors -2023(3)TMI 637 CESTAT AHD  Sainath Industries Vs. CCE- 2023 (9) TMI -1189-CESTAT-Ahmedabd 3.3 He also submits that there is no evidence in support of the assertion that payments made by the Respondent by Cheque/RTGS to the Ship Breaking Units for the purchase of Ship- Breaking Scarp were returned by the Ship-breaking units in cash through angadias. During the search of the respondent's premises there is no seizure of any cash. There is no statement of any angadia about payment being returned to the Respondent through such angadia. The show cause notice has been relied upon the loose papers contain hand-written figures which are said to be written by Mr. Parvat Mallik, Accountant of M/s Vishal Engineering, who in his statement stated that the figures so written represent receipts and payment in cash during the period 10.03.2010 to 27.03.2010 . Based on such loose hand -written rough records pertaining to a period of 17 days the show cause notice has alleged that during the entire period from August 2007 to March 2010, the payment made by cheque/RTGS by the Respondent to the Ship-Breaking units were received back in cash by the respondent through angadias.