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2018 (11) TMI 1760

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.... Ashok Jindal, Member (J) Shri Naveen Bindal, AR, for the Appellant. Shri G.M. Sharma, AR, for the Respondent. ORDER This is second/third/fourth round of litigation. 2. After hearing all the parties, the facts of the case emerged as under :- The appellants procured inputs from the main manufacturer M/s. Tata Iron & Steel Co. Ltd. through t....

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....o the appellants. Consequently the demands of duty along with interest were confirmed and penalties on the appellants were also imposed. The penalties on the registered dealers and manufacturer buyers are also imposed. Here only buyers are in appeals before me. Therefore, these appeals listed today for disposal and taken up for consideration. 3. In earlier round of litigation, the ma....

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....mpugned orders are set aside and the matters are remanded back to the adjudicating authority. The adjudicating authority is directed to examine the evidence produced by the appellants and to examine if any further evidence produced by any of the side within thirty days of receipt of this order and thereafter the adjudicating authority shall examine those evidences and pass appropriate orders withi....

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.... To counter this allegation, the appellants have produced newspaper cuttings and police report to show that during that period, the transporters were using the fake vehicle numbers to avoid toll tax, road tax, and other local tax and that issue was taken with police as well as transport authority. These facts are not in dispute in adjudication order itself by the adjudicating authority as mentione....