Duty demand not sustained as statutory records duly reflects receipts and consumption of goods

Commissioner of Central Excise & ST Vs Shah Alloys Limited (CESTAT Ahmedabad) CESTAT Ahmedabad held that documentary evidence has far greater weightage against oral evidence especially when the oral evidence is contrary to the documentary evidence. Accordingly, duty demand unsustained as statutory records duly reflects receipts and consumption of goods. Facts- The Respondent Company M/s Shah Alloys Limited is engaged in manufacture of S.S. Billets/Ingots & HR/CR Coils/Plates/Sheets, Round /Flat Bars etc. Based on the search operation conducted at various premises and documents/records ...