2018 (2) TMI 1390

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..... Hasija, Kr. Vikram, Advocate - for the Appellant Present Mr. H. Saini, DR - for the Respondent ORDER Per: Dr. Satish Chandra 1. All three appeals have been filed by the appellant against the Order-in-Original No.61/2017 dated 08/11/2016. 2. The brief facts of the case are that the main appellant, M/s Rathi Special Steel Ltd is engaged in the manufacture of M S Steel Bars and Rods ....

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....ng aggrieved the appellant has filed the present appeal. 4. With this background, we heard Shri R.K. Hasija and Shri Kumar Vikram, Ld. Counsel for the appellant, and Shri M.R. Sharma, Ld. DR for the Revenue. 5. After hearing all the parties and on perusal of record, it appears that the entire allegation of the clandestine removal is based on the statement of the transporter as well as detail....

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....s, to whom such huge quantity of the goods have been sold were identified or questioned. From the record of the factory, no evidence has been brought on record regarding manufacture of the finished goods for the clearance of the same without payment of duty. When it is so, then by following the ratio laid down in the case of M/s Balaji V/s CCE Raipur (Final Order No.57776-57777/2017 dated 10/11/20....

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....l examination, it is found that with regard to alleged removals, the department has not investigated the following aspects: (i.) To find out the excess production details. (ii.) To find out whether the excess raw materials have been purchased. (iii.) To find out the dispatch particulars from the regular transporters. (iv.) To find out the realization of sale pro....