2013 (12) TMI 702

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....tor, Authorized Representative (DR) JUDGEMENT Per. Archana Wadhwa :- After hearing both the sides, we find that the appellant is a rolling mill for steel products. Demand of duty of Rs. 9,03,472/- stands confirmed against them on the allegations and findings of clandestine manufacture and clearance of their final product. 2. Ongoing through the impugned orders, we note that the such al....

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....hout payment of duty. Accordingly the demand of duty stands confirmed alongwith interest and imposition of penalties. 4. After hearing both the sides, we find that the Revenues entire case is based upon the GRs issued by various transporters. There is no investigation about receipt of the billets at the appellants end or no evidence stand produced by the Revenue as regards manufacture and clan....

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.... case of CCE, Ghaziabad vs. HVR Alloys & Steel Ltd. reported in 2003 (157) E.L.T. 638 (Tri. -Del.) has held that such an evidence is not proper for holding against the assessee. Similarly, in another case of Modern Steel Industries vs. CCE, Meerut reported in 2000 (124) E.L.T. 444 (Tribunal), the Tribunal held as under :-              ....

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.... for payment of duty on flats, rounds, bars and squares. The appellants are not the manufacturer of billets. The manufacturer of billets is M/s Nova Udyog Ltd. The manufacturer has been identified and therefore, duty if any, payable on billets will have to be determined against the identified manufacturer of these billets. We also note that there is a Notification No. 202/88 which permits duty fre....