2020 (3) TMI 739

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....R. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Bipin Garg & Ms. Rinki Arora, Advocates for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: All the three appeals are filed against common impugned Order-in-Appeal. hence all the appeals are taken up together for disposal. 2. M/s Shree Rathi Steel (Dakshin) Ltd, (SRSDL, the appellant No.1)are engaged....

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.... records during the search. 5. During investigation it is appeared to revenue that suppliers of raw material had supplied raw materials to Biwadi RMPL without payment of duty and without invoices. Inquiry was also conducted against the raw material suppliers including appellant No.1 who had supplied Miss-roll to BRMPL. 6. Based on the 'Tally' data from the laptop resumed from Bhiwadi RMPL It app....

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....rd Mr. Bipin Garg & Ms. Rinki Arora, learned Advocates for the appellants and Ms. Tamanna Alam, Learned Authorised Representative for the respondent-Revenue. 10. It has been argued on behalf of appellant No. 1 & 2 that the impugned order passed is based upon presumption and surmises. Whole of the case is based upon the Tally data taken from Laptop resumed from Shri Ankit Keriwal- Manager of BRMPL....

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....ELT 202 (Guj.)]. (iv) CCE vs. Shingar Lamps Pvt. Ltd. [2010 (255) ELT 221 (P & H)]. (v) CCE & ST vs. PD Industries [2016 (340) ELT 249 (Tri. Del)] 11. It was further argued that the demand is wholly time barred and also no penalty is imposable. 12. Learned AR Ms. Tamanna Alam supports the impugned order passed by Commissioner (Appeals). 13. After hearing both the parties and considering the....