2018 (4) TMI 1737

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.... Advocate - for the appellants   Shri P. Juneja, Authorized Representative ( DR ) - for the respondent ORDER Per. Archana Wadhwa After hearing both the sides, I find that the appellant is engaged in the manufacture of various types of steel ingots and rolled products. The Department of DGCEI carried out investigations against one M/s Lauls Ltd., who had issued the invoices for ....

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....r assessees on the same allegations and based upon the set of facts and circumstances resulted in confirmation of demand against those assessees. However, on appeal, Tribunal took a view that the evidences relied upon by the Revenue are not sufficient to uphold the allegations of clandestine removal. Reference can be made to the Tribunal's decision in the case of M/s DSR Steels Pvt. Ltd. and other....