2018 (5) TMI 776

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.... - for the respondent Per Ms. Archana Wadhwa: After rejecting the request for adjournment, I proceed to decide the appeal itself inasmuch as a short issue is involved. Accordingly, I have heard ld. AR and have gone through the impugned orders. 2. As per the facts on record M/s Hariom Ingot & Power Pvt. Ltd. are engaged in the manufacture of ingots and TMT bars. As a result of search at th....

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....clandestine manufacture and removal. The said proceedings culminated into an order passed by the original adjudicating authority, confirming the demands and imposing penalties on both the appellants. The orders so passed were upheld by the Commissioner (Appeals). Hence the present appeals. 4. On going through the impugned orders, I find that the Revenue's entire case is based upon the print out....

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....cation of the buyers to whom the said alleged clearances were made. The transporter identification also does not stand brought on record, neither mode of payment of consideration. In such a scenario, it has to be held that the Revenue has failed miserably to substantiate the allegations of clandestine removal, which are required to be proved by way of sufficient, positive and tangible legal eviden....