TMI Blog2018 (6) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... teels and based upon the same set of investigations and more or less identical statements recorded by the officers during the course of investigations, proceedings were initiated against many other manufacturers of identical items. Such proceedings reached Tribunal and the impugned orders passed by the authorities below were set aside - thus following the Tribunal’s decision in the case of B.K. Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the authorities below. 2. As per the facts on record M/s Varun Steel is engaged in the manufacture of MS squares, angles and various iron products. Shri Mohit Jindal is the partner of M/s Varun Steel and Shri Narendra Agrawal is a proprietor of one M/s Amit Steels, who was the buyer of the said goods from M/s Varun Steel. 2. On 4th July 2012, the premises of M/s Amit Steels, a dealer was v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of their final product to M/s Amit Steels. The said proceedings resulted in passing of the present impugned order confirming the demand and imposing penalties etc. Hence, the present three appeals. 4. It is seen that based upon the same set of evidences i.e. pen drive recovered from the premises of M/s Amit Steels and based upon the same set of investigations and more or less identica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing in the present impugned order of the lower authorities indicating any procurement of excess raw material, conversion of the same into final product and clearance of the same without payment of duty. The statement of the transporter recorded by the officers has also not given any details of the clearances made from the assessee factory except to state in a wide manner that he was engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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