2018 (2) TMI 1557

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.... (Judicial) Shri Kumar Vikram, Advocate for the Appellants Shri G R Singh, AR for the Respondent ORDER Per Ms. Archana Wadhwa All the appeals are being disposed of by a common order as these arise out of common impugned order passed by the authorities below. 2. As per the facts on record, M/s. B K Rolling Mills Pvt. Ltd. are engaged in the manufacture of angles, rounds, bars, squ....

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.... appellant, proposing to confirm the demand of duty of Rs. 23,40,742/- on the allegation of clandestine manufacture and removal of their final product. Notice also proposed confirmation of duty to the tune of Rs. 4,34,359/- and in respect of shortage of raw material and finished goods found short at the time of visit of officers. The said demands were contested by the appellant on various grounds,....

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....ted and notices were issued to Shri Narendra Agarwal, he did not appear and as such, his cross examination could not be conducted. The assessee's case is that there were no entries in the document recovered from M/s. Amit Steels belonging to them and the entire case of the Revenue is based upon the statement of Shri Narendra Agarwal, who deposed that clearance made in the name of 'Shree Balaji Mah....

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....d order of the lower authorities indicating any procurement of excess raw material, conversion of the same into final product and clearance of the same without payment of duty. The statement of the transporter recorded by the officers has also not given any details of the clearances made from the assessee factory except to state in a wide manner that he was engaged in transportation of goods. No c....