LAWS(GJH)-2011-1-242

COMMISSIONER Vs. DHANLAXMI TUBES & METAL INDUSTRIES

Decided On January 21, 2011
COMMISSIONER Appellant
V/S
Dhanlaxmi Tubes And Metal Industries Respondents

JUDGEMENT

(1.) The Commissioner of Central Excise & Customs, Ahmedabad-II has, in this appeal under Section 35G of the Central Excise Act, 1944 (the Act), challenged the order dated 7-8-2009 [2010 (261) E.L.T. 508 (Tri. - Ahmd.)] made by the Customs, Excise & Service Tax Appellate Tribunal (the Tribunal), proposing the following questions:

(2.) Ms. Sejal Mandavia, learned Standing Counsel for the appellant, reiterated the grounds stated in the memo of appeal and placed reliance upon the reasoning adopted by the adjudicating authority as well as by the appellate Commissioner.

(3.) A perusal of the record of the case shows that the detailed facts as regards the investigation carried out by the Department are set out in the show cause notice dated 11-1-2008. Upon going through the lengthy show cause notice in its entirety, the Court finds that though on the face of it appears that ample evidence has been collected during the course of investigation, in fact, the evidence collected against the assessee is to the effect that the record of the transporters shows that the vehicles through which the copper ingots/wire scrap were stated to have been sent, had actually transported goods other than copper ingots/wire scraps to the manufacturers at Gujarat, Daman or Silvassa. The entire case of the Department is based on the record of the transporters without the support of any other evidence. The record indicates that there is no dispute that copper ingots purchased from units located at Jammu were transported by trucks from Jammu to Delhi. After transshipment at Delhi, they were shown to be transported from Delhi to the premises of M/s. Pranav Metal Mart, at Nadiad. According to M/s. Pranav Metal Mart, the goods so transported have in fact been received by it under proper invoices. It is also the say of M/s. Pranav Metal Mart that the goods were sold to the assessee and it is the case of the assessee that such goods were received by it along with invoices.