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2017 (6) TMI 531 - CESTAT CHANDIGARHClandestine removal - appellant have received the inputs, clandestinely manufactured by M/s Nabha Steels Limited and M/s Pushpanjali Steel Alloys Pvt. Limited - Held that: - In the case of M/s Nabha Steels Limited and M/s Pushpanjali Steel Alloys Pvt. Limited, this Tribunal has already held that they were not involved in the activity of clandestinely removal of the goods to the appellant. In that circumstances, the appellant has not received the inputs clandestinely. As inputs have not been received by the appellant, therefore, the question of manufacturing does not arise. As there is no final goods manufactured by the appellant, the duty cannot be demanded from the appellant - appeal allowed - decided in favor of appellant.
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