TMI Blog2017 (12) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... moval of goods by those manufacturers - contrary stand cannot be taken at this juncture, especially in view of the fact that the department has not properly investigated into the matter for confirmation of the adjudged demand against the present appellant - appeal allowed - decided in favor of appellant. - E/50611/2017 –EX [SM] - FINAL ORDER No. 58198/2017 - Dated:- 11-10-2017 - Mr. S.K. Mohant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e iron were said to have been cleared to the appellant also, which were used for manufacture of 288.492 MTs of rolled product of iron and steel and subsequently removed clandestinely, without accounting for its books of accounts and without payment of duty of ₹ 10,13,252/- leviable on goods. Accordingly, the department initiated proceedings against the appellant, seeking confirmation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished goods, money receipts, etc,. She further submitted that the department has not carried out any investigation at the appellant s unit to verify the authenticity of the transaction regarding non-receipt of the inputs and use of the same in the manufacture of final products, allegedly removed out of the factory, without payment of Central Excise duty. Thus, she submits that the charges of clan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides and perused the case records. 5. I find that the department in this case had enquired into the activities of some other manufacturers and linked the appellant to them to allege that it had received the inputs in clandestine manner and manufacture the finished goods, removed out of the factory without payment of Central Excise duty. The fact is evident that the department has on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of those appellants favourably, I am of the view that contrary stand cannot be taken at this juncture, especially in view of the fact that the department has not properly investigated into the matter for confirmation of the adjudged demand against the present appellant. 6. Therefore, I do not find any merits in the impugned order. Accordingly, after setting aside the same, I allow the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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