2018 (5) TMI 1780

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.... Request on merit ORDER Per: Ashok Jindal 1. Revenue is in appeal against the impugned order. 2. The fact of the case is that the respondents were manufacture of M.S Bars and Angles falling under Chapter 72 of the Central Excise Tariff Act, 1985. During the course of scrutiny of the financial records of the respondents for the period upto March 2009 by the departmental audit, it was observe....

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.... respondent has manufactured and clandestinely cleared the goods relying on the decision of the Tribunal in the case of Kipps Education Centre, Bathinda Vs. CCE Chandigarh - 2009 (13) STR 422 (Tri-Del) holding that income surrendered before the Income Tax authorities does not make a case for clandestine removal of the goods. Against the said order, Revenue is before us. 3. None appeared on behalf....