2015 (2) TMI 1216

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.... Singh, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order demanding duty along with interest and imposing penalty. 2. Facts of the case are that on 18-6-2003 the factory premises and office premises of M/s. Jai Jagdamba Malleable Pvt. Ltd., Jhansi was investigated who is a manufacturer of MS Ingots. During the course of investigation it was found tha....

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.... it is the admission of M/s. Jai Jagdamba Malleable Pvt. Ltd., that they have cleared goods without cover of Central Excise invoices and appellant has also admitted that they have received said goods without cover of invoices. As appellant is not the manufacturer of said goods, duty is not demandable from the appellant. He further submits that in this case investigation was conducted on 18-6-2003 ....