2018 (4) TMI 224

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.... Dahiya, Advocate for the respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has set aside the confirmation of demand against the respondent, the Revenue has filed the present appeal. Further, as he has confirmed the demand to the extent of Rs. 1,47,457/-, the respondents have filed cross objection, which are required to ....

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.... respondent was also one of the sponge iron manufacturers, whose name appeared in the diary of M/s.Kailash Traders and based upon the statement of various transporters, Revenue entertained a view that the present respondent has declared 812.55 MT of sponge iron involving central excise duty of Rs. 13,07,896/-. Accordingly, the proceedings were initiated resulting in the passing of an order by the ....

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.... as such, cannot be upheld, he accordingly, set aside the part demand and upheld a part. 5. As regards the Revenue's appeal, I find that the investigations based upon the diary of M/s.Kailash Traders and the transporters were in respect of number of assessee's similarly situate. In respect of an earlier identical order of Commissioner (Appeals), Revenue filed an appeal before the Tribunal, whic....