2017 (6) TMI 703

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....Ashok Jindal The appellant is in appeal against the impugned order wherein duty has been demanded along with interest and penalty has also been imposed on the charge of clandestine clearance of the goods. 2. The facts of the case are that, investigation was conducted at the end of the M/s. V.K. Concast Private Limited, wherein a private computer of Shri Atul Gupta, Director was seized and the re....

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....ice was issued to the appellant to demand duty on the goods cleared clandestinely along with interest and to impose penalty. The matter was adjudicated and duty along with interest was confirmed and penalty was imposed on the appellant. Aggrieved from the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the appellant has not sold any goods to M/s. V.K. Concast....

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....nt is one of the suppliers. It is his submission that where the appellant is able to show the invoice, no duty is demanded but where there no invoice is found, it is clear that appellant has supplied the goods to M/s. V.K. Concast Private Limited clandestinely and the duty is rightly confirmed against the appellant. 5. Heard the parties and considered the submissions. I find that the charge of cl....