2018 (6) TMI 779

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....ppellants Shri A K Singh, AR for the Respondent 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 Commissioner vide which duty of Central Excise to the tune of Rs. 36,15,236/- stands confirmed against M/s Maruti Ferrous Private Ltd. who are engaged in the manufacture of MS ingots along with imposit....

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....se of the Revenue is based upon the records recovered from M/s Monu Steels and M/s. Kailash Traders and based upon the statement of the representative of M/s Monu Steels and M/s. Kailash Traders, Revenue entertained a view that the appellant is indulging the clandestine clearances. When the Director of the appellant was contacted by Revenue, he very clearly, in his statement recorded by the office....

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....ed. Reference can be made to Hon'ble Allahabad High Court decision in the case of Continental Cement Company Vs. Union of India - 2014 (309) ELT 411 (All.) as also Tribunal's decision in the case of Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-I - 2016 (335) ELT 297 (Tri.-Del.), CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. - 2016 (340) ELT 249 (Tri.-Del.) and CCE & ST, Ludhiana Vs. Anand Founders & ....