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2017 (5) TMI 815

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..... ed against Assessee. - Appeal Nos. E/75141/2015 & E/75136/2015 - ORDER NO.F/75875-876/17 - Dated:- 11-5-2017 - Shri P. K. Choudhary, Member (Judicial) Shri Debraj Sahu, Advocate for the Appellant Shri A.Roy, Suptd. (AR) for the Respondent ORDER Per Shri P.K.Choudhary 1. Briefly stated the facts of the case are that M/s. Bajrang Ispat Pvt. Ltd. (in short the appellant assessee) is engaged in the manufacture of M.S.Rod/Bars classifiable under Chapter 72 of First Schedule to the Central Excise Tariff Act, 1985 under the brand name Kamdhenu . M/s. Meghalaya Steels Ltd., (in short the dealer) having a depot holding Dealer s Registration and a dealer of the assessee, situated adjacent to the factory premises of the assess .....

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..... 457(Tri.-Del.)]. (ii) Commissioner of CUS. C.Ex., Bhopal vs. Ramadevi Steels. Pvt. Ltd. [2017(345) E.L.T. 128 (Tri.-Del.)]. (iii) Commissioner of C.Ex. S.T., Ranchi vs. Akshay Roll Mill Pvt. Ltd. [2016(342) E.L.T. 277 (Tri.-Kolkata)]. The ld. Counsel also submitted that the appellant filed a reconciliation statement which was not considered by the lower authorities. 4. I find that the Depot of the Dealer is the sister unit of the assessee. According to the Revenue, the Depot of the Dealer issued invoices/bills without transferring /dispatching goods covered under the said invoices/bills in the name of the assessee and other customers to facilitate clandestine removal of the goods produced by the assessee. The findings o .....

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..... such I hold that the view held so far in regard by the adjudicating authority is correct and acceptable. 5. I do not find any force in the submission of the ld. Counsel. The lower authorities had discussed in details the anomalies found in the records and statements produced by the appellants. It is noted that the Revenue levied the charge of clandestine removal on the basis of various documents. On the other hand, the appellant did not refute the allegations with material evidences. Therefore, I agree with the findings of the Commissioner (Appeals). The case laws relied on by the appellants would not apply to the facts of the present case. 6. In view of the above discussions, I do not find any reason to interfere with the order of .....

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