2018 (6) TMI 1483

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....(SM)<br>Central Excise<br>Ms. Archana Wadhwa, J. Md. Faraz, Advocate for the Appellants Shri H C Saini, AR for the Respondent ORDER: Per Ms. Archana Wadhwa : The challenge in the present appeals is to confirmation of demand of duty of along with confirmation of interest and penalty of identical amount. Further, penalty stands imposed upon the Directors/ authorised signatories in terms of Rule....

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....fied in the consignment agent records. 4. As already discussed, apart from the entries names in the records of Ms/ Manu Steels which stand denied by the appellants' in their very first statement, there is no other evidence produced by the Revenue to show that the appellants were indulging in clandestine activities. No efforts have been made by the Revenue to show that the entries in the records o....