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2016 (11) TMI 266 - CESTAT CHANDIGARHClandestine removal - Demand - Penalty - Held that: - In this case the sole allegation against the appellants is that they have received the inputs clandestinely manufactured by M/s Nabha Steels Ltd. and M/s Pushpanjali Steel Alloys Pvt. Ltd. - In the case of M/s Nabha Steels Ltd. and M/s Pushpanjali Steel Alloys Pvt. Ltd., this tribunal has already held that they were not involved in the activity of clandestinely removal of the goods to the appellants - As inputs have not been received by the appellants therefore, the question of manufacturing does not arise - Decided in favor of the assessee.
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