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2018 (8) TMI 88 - CESTAT ALLAHABADClandestine removal - it was alleged that Kanpur unit are receiving the raw materials from their factory located at Malwan, Fatehpur i.e. the present appellant - The Tribunal’s decision in appellant own case [2008 (1) TMI 782 - CESTAT, NEW DELHI] passed in respect of their Kanpur unit vide which the allegation of clandestine removal, which was primarily based upon the receipt of raw material from the present appellant at Fatehpur unit, without payment of duty, where the Tribunal has already set aside the demand against their Kanpur unit. Held that:- Grounds of allegations in the present case as also in their Kanpur unit is based upon the same set of records, which were recovered by the visiting officers from the Kanpur unit. Further, while demanding duty from Kanpur unit, on the allegations of clandestine removal, it was revenue’s own case that they have received the unaccounted raw material from their unit located at Fatehpur i.e. present appellant - In the present appeal also it is the revenue’s case that the appellants have cleared their final products i.e. Ingots & Billets to their unit located at Kanpur, who has further utilized the same for clandestine manufacture and removal - As such it is seen that the allegations as also the evidences in both the cases are interconnected. As the Tribunal has set aside the demand against the Kanpur unit, this fact leads to the inevitable conclusion that the Tribunal has not agreed with the revenue’s stand that the Kanpur unit was receiving raw material from Fatehpur unit. Appeal allowed - decided in favor of appellant.
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