2024 (1) TMI 577

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.... KUMAR, MEMBER (TECHNICAL) Shri Naveen Bindal, Advocate for the Appellant Shri Siddharth Jaiswal and Shri Anurag Kumar, Authorised Representatives for the Respondent ORDER Per : P. ANJANI KUMAR This appeal is directed against the impugned order dated 7.11.2017 passed by Commissioner of Central Tax, Panchkula. 2. The appellant is engaged in the manufacture of plywood and board etc....

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....ntity of formaldehyde alleged to have purchased from Shri Ashok Aggarwal; on the allegation that the appellants have manufactured and cleared 9382.41 sqm of plywood and 9906.57 sqm of block board evading Central Excise duty of Rs.2,09,04,500/-, the impugned show-cause notice was issued and demand was confirmed by the impugned order along with interest and penalty. Hence, this appeal. 2. Shri Na....

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....ubmits that the Department did not conduct any investigation regarding the actual transport of the formaldehyde claimed to have been supplied by Shri Ashok Aggarwal; the drivers or the transporters were not questioned; no investigation of procurement of other raw materials like wood, veneer, phenol, melamine etc. was conducted; manufacture and sale of the final products was not established and als....

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....e cases discussed above are identical. We find that Revenue alleges clandestine removal only on the basis of the alleged supply of one of the raw materials as per the weighment slips recovered from Shri Ashok Aggarwal. As the Tribunal found in other cases, in the impugned case also, Department did not find it convenient to investigate the actual receipt of formaldehyde by the appellants from Shri ....