2018 (4) TMI 1454

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....i and Shri K. Podar, D.R. - for the Respondent ORDER Per Ms. Archana Wadhwa Both the appeals are being disposed of by a common order as they arise out of same impugned order vide which demand of duty of Rs. 1,17,947/- stands confirmed against the manufacturing unit along with confirmation of interest and imposition of penalty of identical amount. In addition, penalty of Rs. 63,000/- stand impos....

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....the ingots having been received by the appellant and used in the manufacture of TMT bar, which stands cleared without payment of duty as also on the ground that they have clandestinely cleared ingots to M/s Pankaj Ispat Ltd. The said demands were confirmed by the original adjudicating authority. 4. However, on appeal, the Commissioner (Appeals) observed that the allegation of sending of ingots to....

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.... scrutiny of the documents recovered from the premises of M/s Pankaj Ispat and the statement given by his representative. Inasmuch as there is no corroborative evidence, the confirmation is not sustainable. Ld. Advocate accordingly, prays for setting aside the impugned orders. 6. The ld. DR appearing for the Revenue reiterates the findings of the lower authority and submits that M/s Pankaj Ispat ....