TMI Blog2018 (4) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ters, being third party’s records, cannot be adopted as the sole ground for upholding the allegations of clandestine removal. As regards the appeal of the assessee, the identical appeals of the other assessees stand remanded by the Tribunal for fresh adjudication. Appeal allowed by way of remand. - Excise Appeal No.60535/2013 and E/Cross/50295/2014 - Final Order No.51194/2018 - Dated:- 5- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion Agent/broker, M/s. Kailash Traders and recovered a diary giving details of the procurement of sponge iron, cleared by various manufacturers without payment of duty and supplying the same to the Iron and Steel manufacturers. Investigations were also conducted at the end of the transporters and based upon the scrutiny of the records, a view was entertained that various sponge iron manufacturers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,47,458/- is on the basis of the records withdrawn from M/s.Kailash Traders and the allegations in respect of the balance quantity of 713.260 MT of sponge iron involving duty of ₹ 11,60,438/- was on the basis of the records withdrawn from the various transporters. He upheld the demand of ₹ 1,47,457/- based upon the entries made in the diary of M/s.Kailash Traders and in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject matters of the said order of the Tribunal. The Tribunal observed that the records retrieved from the transporters, being third party s records, cannot be adopted as the sole ground for upholding the allegations of clandestine removal. Accordingly, the appeal filed by the Revenue was rejected. 6. Inasmuch as the present appeal of the Revenue is on identical facts and circumstances, by f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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