2018 (12) TMI 928

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....l) And Mr. Anil G. Shakkarwar, Member (Technical) Ms. Stuti Saggi (Adv.) for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: 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 Lower Authorities vide which demand of duty to the tune of Rs. 4,27,178/- stands confi....

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....pared with the statutory records were found to be missing from the statutory records. 3. On further investigation, statement of their Director Shri M.P. Roy was recorded as also the statement of some of the buyers which were inculpatory in nature. Based upon the same, Revenue initiated proceedings for confirmation of demand of duty to the extent of Rs. 2,70,279/- on the allegation of clandestin....

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....5.1988. The Revenue has simplicitorly held that the appellants have cleared oil fired boiler in the kind of agro based boilers, without their being any evidence to that effect. Further, the reliance stand placed on the statement of the Director to whom various gate passes recovered from the assessee's factory were shown and he deposed that the goods were cleared without payment of duty. Further....

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....eing none, we are of the view that the impugned order is not sustainable. 6. Similarly as regards undervaluation, the appellants have contended that some of the parts of the boilers were bought out items/spare parts supplied by their customers and as such demand in respect of the same is not sustainable. The Lower Authorities have observed that the appellants have not established the above defe....