2018 (4) TMI 895

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....Priyanka Goel, Advocate for the Appellants Shri G R Singh, AR for the Respondent ORDER Per Ms. Archana Wadhwa : After hearing both the sides, I find that the appellants were engaged in production and clearance of MS ingots and rolled products. Based on intelligence, investigation was conducted and proceedings were initiated alleging clandestine removal, proposing confirmation of demand....

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....us the demand raised on assumption, presumption and conjectures is not sustainable". The Appellant himself has invited attention to many citations in his pleadings which are not being repeated for sake of brevity. As per principles of judicial discipline and precedents and in view of aforesaid discussions, the demand of Rs. 36,58,858/- reduced by the OIO to Rs. 27,69,987/- is therefore set aside. ....

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....5. It is further seen that the demand to the extent of Rs. 96,433/- was also confirmed in addition to above confirmation of demand in respect of their stock of raw material alleging that same has been used in the manufacture of their final product which has been cleared without payment of duty. For the above proposition, Revenue has relied upon the statement of Director. The appellants contention ....