2017 (5) TMI 815

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....j Sahu, Advocate for the Appellant Shri A.Roy, Suptd. (AR) for the Respondent ORDER Per Shri P.K.Choudhary 1. Briefly stated the facts of the case are that M/s. Bajrang Ispat Pvt. Ltd. (in short the appellant assessee) is engaged in the manufacture of M.S.Rod/Bars classifiable under Chapter 72 of First Schedule to the Central Excise Tariff Act, 1985 under the brand name Kamdhenu . M/s.....

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....256/- together with interest and also imposed penalty of equal amount of duty on the assessee and also imposed penalty of Rs. 2,000/- and Rs. 5,000/- on the dealer herein. By the impugned order, the Commissioner (Appeals) rejected the appeals. Hence, the assessee and the dealer, both filed appeals before the Tribunal. 2. Heard both sides and perused the appeal records. 3. The main contention....

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....n statement which was not considered by the lower authorities. 4. I find that the Depot of the Dealer is the sister unit of the assessee. According to the Revenue, the Depot of the Dealer issued invoices/bills without transferring /dispatching goods covered under the said invoices/bills in the name of the assessee and other customers to facilitate clandestine removal of the goods produced by th....

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....ate at Byrnihat ascertained that goods from the factory of appellant No.2 at Byrnihat crossed the check gate for destination of appellant No.2 with 702 consignments wereas the records of appellant No.2 show receipt of 1196 no. of consignment. This extra quantity of goods shown to have been received by appellant No.2 is actually the goods clandestinely manufactured by appellant no.1 as these extra ....