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2017 (11) TMI 1096 - AT - Central ExciseClandestine removal - M.S. ingots - Held that: - both the lower authorities have not adduced any evidence to show that M/s J.S. Forge Pvt. Ltd. in fact, had received the 205 MTs of sponge iron purportedly cleared by M/s Shilphy Steel Pvt. Ltd., clandestinely, nor there is any evidence to show that the said sponge iron cleared by M/s Shilphy Steel Pvt. Ltd. was converted to MS ingots by the appellant in any form - In absence of any evidence to show that, there was conversion of sponge iron purportedly cleared clandestinely by M/s Shilphy Steel Pvt. Ltd., demand of duty from the appellant M/s J.S. Forge Pvt. Ltd. for clandestine clearance of finished goods, may not arise - appeal allowed - decided in favor of appellant.
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