TMI Blog2016 (11) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was alleged that the appellants procured inputs from M/s Nabha Steels Ltd. and M/s Pushpanjali Steel Alloys Pvt. Ltd. which have been used by the appellant's in manufacture of final product which have been clearly clandestinely without issuing invoices of payment of duty. In these set of facts, the various show cause notices were issued to the appellants to demand duty on their final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moval is on the basis of records recovered from M/s Nabha Steels Ltd. and M/s Pushpanjali Steel Alloys Pvt. Ltd. wherein certain cash entries were appeared the name of appellants mentioned therein. It is his submission that in the case of M/s Nabha Steels Ltd. and M/s Pushpanjali Steel Alloys Pvt. Ltd., this tribunal has exonerated the allegation of clandestine removal of the goods vide Final Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ushpanjali Steel Alloys Pvt. Ltd.. The show cause notices were also issued to M/s Nabha Steels Ltd. and M/s Pushpanjali Steel Alloys Pvt. Ltd. to allege clandestinely manufactured clearance of the goods manufactured by them. The allegations of the case in hand is based on the allegation made against M/S Nabha Steels Ltd. and M/S Pushpanjali Steel Alloys Pvt. Ltd.. In the case of M/s Nabha Steels ..... X X X X Extracts X X X X X X X X Extracts X X X X
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