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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Sorted by: old Court: customs excise and service tax appellate tribunal cestat delhi Year: 2012 Page 1 of about 1 results (0.085 seconds)

Mar 16 2012 (TRI)

M/S Pan Parag India Ltd. (Formerly M/S Kothari Products Ltd.) Vs. Cce, ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-16-2012

..... of the appellants, which were in the nature of delivery challans of supari and delivery challans of kattha. when these documents were compared with corresponding accounted for documents namely delivery challans of supara and kattha, it was found that the corresponding accounted for documents were different than the one recovered. he also referred to the cross examination of shri rajesh sharma wherein he ..... to the effect that the sourced documents were being prepared by them under the instructions of shri anil srivastava. ld. advocate draws our attention to the provisions of section 36a of central excise act and submits that the documents supplied by the informer have no legal validity and cannot be used against the assessee. he has raised the grounds :- - that presumption of ..... on the sourced documents without any corroboration is not in accordance with the principles of evidence enunciated by the courts in various decisions. he has also placed on record a chart showing break up of various quantities of receipt of the raw materials as annexed in the scn and submits that the period in all of them are different and do ..... tribunal in the case of buta steels p.ltd. reported in 2004(167)elt536; devidas garg reported in 2010(257)elt289 and in the case of d.bhuramal reported in 1983(13)elt1546(sc) in support of his contention that revenue is not expected to proof its case with 100% mathematical calculation and preponderance and probabilities should be adopted as criteria .....

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