2018 (10) TMI 148

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....ommissioner (AR) for Appellant Shri Aalok Arora, (Adv.) for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner vide which he has vacated the show cause notice issued to the Respondents, Revenue has filed the present appeal. We have heard Shri Gyanendra Kumar Tripathi, A.R. appearing for Revenue and Shri Aalok Arora appearing for the Respondents. 2. A....

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....first Induction Furnace having capacity of 4 M.T. and the second Induction furnace having capacity of 3 M.T. was installed in their factory in August 2009, which was still under trial on the date of visit of officers. 4. The Revenue also undertook simultaneous searches in the factory of one M/s Shamli Sugar Work (P) Ltd. and it was found that some records pertaining to production and clearances o....

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....ulging in clandestine removals. Accordingly, further investigations were undertaken and the Directors of M/s Jyoti Ingots were summoned and their statements recorded. 6. On the above basis, proceedings were initiated against the Respondent by way of issuance of Show Cause Notice alleging clandestine removal and proposing demand of duty of Rs. 82,33,223/-along with proposal to impose penalties. Th....

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....actory only one furnace was working and the other was filled with iron scrap etc. The Panchnama has further recorded that the Directors has informed the visiting officer that even though 2400 KVA electricity load stands sanctioned but the same is still to be connected. As such he has arrived at a finding that only one furnace was working and the Revenue's case which is primarily based upon the wor....