2016 (1) TMI 334

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.... Member (T) For the Appellants : None for Shiva Steel Rolling Mills for Shri Ashok Kumar Singh, Adv. - Pravesh R Gautam For the Respondent : Shri V K Agarwal, Addl. Commr (AR) ORDER Per M V Ravindran These two appeals are directed against the same order in appeal and hence they are being disposed of by a common order. 2. M/s Shiva steel is appellant in appeal number E/1036/10 (he....

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....dered the entire records and evidences as is against the appellant number 1 to uphold the confirmation of the demand. We find that there are confessional statements of responsible personnel of the appellant number one, which indicate that there was concerted effort of clearing the goods clandestinely. The entire clandestine activity was also supported by the transaction books which were recovered ....

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.... do not find any merits in the appeal filed by the appellant number one, accordingly, we uphold the order that confirms the demands on them with the consequences of interest and penalty. 6.1 As regards the appeal filed by appellant number 2, we find that the entire case of the revenue is based upon various statements recorded of him that he has received and purchased the goods from appellant nu....