2015 (10) TMI 1934

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....e Appellant. Shri D. Singh, DR, for the Respondent. ORDER The appellants are engaged in the manufacture of sponge iron. Proceedings were initiated against them by confirming of demand of duty of Rs. 52,533/- (Rupees fifty two thousand five hundred and thirty three only) on the allegations of clandestine removal, which in turn were based upon two parallel invoices, allegedly received by th....

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....on the receipt of parallel invoices from non-informer source read with statement of the buyer admitting receipt of the said goods and non-entry of the same in their statutory records. It is seen that when the appellants were contacted, they did not give any inculpatory statement. It is also seen that no question was put to the representative of M/s. Hanuman Ispat Pvt. Ltd., as to how the payment f....