2018 (5) TMI 1660

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.... After rejecting the request for adjournment, I proceed to decide the appeals itself and accordingly heard the ld. AR. 2. The appellant is engaged in the manufacture of MS ingots and was procuring sponge iron from one M/s Shri Ambika Ispat (India) Ltd. A search was conducted from the premises of M/s Shri Ambika Ispat (India) Ltd. resulting in recovery of documents and records like  "Sauda R....

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....peals). Hence, the present appeal. 4. I find that the Tribunal's decision in the case of Abha Power & Steel P. Ltd. vide Final Order No.58580-58581/2017 dated 20.12.2017, wherein under the identical circumstances, the demand of duty made on the basis of the third party's records were set aside by following the Tribunal's earlier order in the case of Rudra Ventures Pvt. Ltd. - 2016 (344) ELT 472 (....

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....tation, actual manufacture of M.S. ingots, etc. for upholding the charges of clandestine removal. Even the statement of the Director admitting such removal was held to be insufficient in the absence of any other corroborative evidences indicating clandestine activities. Further, the Tribunal in the case of CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. - 2016 (340) ELT 249 (Tribunal-Delhi) held th....