2018 (10) TMI 1058

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....anendra Kumar Tripathi (AC)(AR) for the Revenue Shri Aalok Arora (Advocate) for the Respondent ORDER Per Mrs. 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 further filed the present appeal. 2. We have heard Shri Gyanendra Kumar Tripathi, ld.A.R. appearing for the Revenue a....

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....actory and the second furnace of 3 M.T. per heat was purchased by them recently and was in the process of being installed. Further the Revenue also found certain records, which were revealed to have been written by Shri Naveen Kansal, who was working on part time basis in the respondent's factory as also in another factory of M/s.Jyoti Ingots Pvt.Ltd.. On contact, Shri Naveen Kansal admitted to ha....

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....ance of MS ingots pertaining to the period June 2009 to September, 2009 and duly covered under the quantity shown as cleared in RG-1 register. The said plea of the appellant was checked by the adjudicating authority with the entries made in RG-1 register. On scrutiny, a detailed chart stands prepared by the adjudicating authority, which is part of the impugned order and on comparison, it was found....