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2013 (12) TMI 702 - CESTAT NEW DELHIClandestine manufacturing and removal of final product – Unaccounted billets received – GRs issued to various transporters – Held that:- There is no investigation about receipt of the billets at the appellants end or no evidence stand produced by the Revenue as regards manufacture and clandestine clearance of the appellants final product - The buyers, to whom the cleared final product stand received have also not been identified by the Revenue - Relying upon Modern Steel Industries vs. CCE, Meerut [1999 (6) TMI 304 - CEGAT, NEW DELHI] - the appellants have strongly contended that there is no even an aolta of evidence against the appellants and merely because the dealers of M/s Nova Steel Udyog Ltd. have used the appellants name in the GRs of the transporters, by itself cannot be held to be conclusive evidence of receipt of the billets – Decided in favour of assessee.
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