2020 (6) TMI 253

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.... For the Appellant : Ms. Priyamwada Sinha & Ms. Shreya, Advocates For the Respondent : Ms. Tamanna Alam, Authorised Representative ORDER ASHOK JINDAL: The appellants are in appeal against the impugned order wherein duty has been demanded alongwith interest and penalty on both the appellants have been imposed. 2. The facts of the case are that an investigation was conducted in the ....

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....admissible in law. Revenue filed appeal before the Commissioner (Appeals) who without giving any finding held that the appellant are liable to pay duty and to be penalised. Against the said order, the appellants are before me. 3. Learned Counsel for the appellant submits that in similar set of facts in the case of Manmeet Ispat Private Limited vs. Commr. of C. Ex. Cus & ST, Raipur -2019 (368) E....

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....thorities found certain private records maintained by M/s Pankaj Ispat Ltd. (PIL) and tacit admission of M/s PIL regarding receipt of goods without cover of invoice and without payment of duty, from a party having similar name to that of the appellant, cannot conclusively prove that the appellant has indeed finished products clandestinely, without payment of duty, to M/s PIL. 9. I also fi....