2015 (10) TMI 1641

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.... Advocate, for the Appellant. Shri G.R. Singh, DR, for the Respondent. ORDER The appellants are in appeals against the impugned order wherein duty has been demanded from M/s. Albright Steel Industries Ltd. on account of clandestine removal of goods along with interest and penalty on both the appellants have been imposed. 2. The facts of the case are that the main appellant is a ma....

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....ainst the appellant that they have clandestinely removed the goods without payment of duty. Therefore, a show cause notice was issued to demand the duty on the basis of transporter's record along with interest and penalty on both the appellants was proposed. The adjudication took place, demand proposed on the show cause notice was confirmed along with interest and penalty on both the appellants we....

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....records for transporting the goods and if the transporter has not transported the goods, there is no question of making entry in their books. For that no question arises for making fake entry in their books and in the case of clandestine removal of the goods the buyer or the appellant will not leave any document on record to establish clandestine removal of the goods. In these circumstances, deman....