2018 (6) TMI 744

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....v. - for the appellant Shri H.C. Saini, D.R. - for the respondent ORDER Per Ms. Archana Wadhwa: All the three appeals are being disposed of by a common order as they arise out of the same impugned order passed by the authorities below. 2. As per the facts on record M/s Varun Steel is engaged in the manufacture of MS squares, angles and various iron products. Shri Mohit Jindal is the....

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.... recorded along with the statement of Shri Narendra Agrawal. 3. Based upon the result of the investigations and evidence collected, proceedings were initiated against M/s Varun Steel alleging clandestine manufacture and clearance of their final product to M/s Amit Steels. The said proceedings resulted in passing of the present impugned order confirming the demand and imposing penalties etc. Hen....

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.... aside the demand, Tribunal observed as under: "7. It is well settled law that allegation of clandestine removal are required to be discharged by the Revenue by producing sufficient, positive and cogent evidence. There is nothing in the present impugned order of the lower authorities indicating any procurement of excess raw material, conversion of the same into final product and clearance....