2014 (4) TMI 1129

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....oner (A.R.) Per Ashok Jindal JUDGEMENT The appellants are in appeals against the impugned order wherein the demand of duty to the tune of Rs. 48,46,583/- has been confirmed against the appellants for the period 01.03.1992 to 31.03.1993 on account of excess clearance of their finished goods as per the material receipt register of M/s. HPCL (M/s Hindustan Petroleum Corporation Ltd) to whom ....

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....Aggrieved by the said order the appellants are before me. 3. Heard both sides. 4. The learned Counsel appearing for the appellants submits that the appellants paid duty on the clearances for which they have issued gate passes. The duty has been confirmed on the basis of material receipt register of M/s HPCL but the Revenue has failed to prove that how these materials were reached to the M/s ....