2009 (9) TMI 400

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..... e, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - This is an appeal filed by the department against the order of the Commissioner (Appeals) dated 14-9-2004 by which the order of the original authority dated 6-8-2004 confirming the demand of Rs.11,59,809/- under Rule 57-I of the Rules along with interest and imposing penalty of Rs.11,59,809/- was set aside. [Order per: M. Veeraiyan, .....

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..... f duty paid goods from one M/s. Ambica Steel Industries, Mandi Gobindgarh. The said M/s. Ambica Steel Industries, Mandi Gobindgarh was found to have no manufacturing facility, no power connection, no stock of finished goods namely washers, no raw material used in the manufacture of items claimed to have been manufactured by them. M/s. Ambica Steel Industries have also shown the purchase of raw mat .....

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..... gly confirmed the demand of duty along with interest and imposed penalty as mentioned above. On appeal filed by the party, the Commissioner (Appeals) allowed the appeal. 5. The learned DR submits that the supplier, namely, M/s. Ambica Steel Industries did not have any manufacturing facilities. Therefore, the question of their generating scrap and paying duty on the said scrap and supplying the sa .....

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..... ealer have rightly taken the credit. He, therefore, seeks upholding the order of the Commissioner (Appeals). 7. We have carefully considered the submissions from both sides. At the outset it is to be noted that the so-called registered dealer who is said to be in between the manufacturer M/s. Ambica Steel Industries and the respondents factory M/s. Triveni Castings Pvt. Ltd. is none other than th .....

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..... id materials in their dealer's premises and the premises of the manufacturing unit. They have not adduced any evidence regarding the actual receipt of the material by their Mandi Gobindgarh office or for transport of the same to Parwanoo factory and on the duty paid nature of the scrap received by them. Under the circumstances, the order of the original authority in confirming the demand along wit .....

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