2018 (8) TMI 784

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..... R Per Mrs. Archana Wadhwa: After hearing both sides, it is seen that duty of Rs. 21,28,500/-(Rupees Twenty One Lakh Twenty Eight Thousand & Five Hundred only) stands confirmed against the appellant, who are engaged in the manufacture of MS bars, on the allegations and findings of clandestine activities. 2. Out of the said demand, duty of Rs. 20,30,646/-(Rupees Twenty Lakhs Thirty Thousand Six .....

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..... not accepted the said stand and based upon the difference in figures confirmed the demand. 3. I find that apart from the said difference, there is virtually no other evidence on record to show any clandestine manufacture and removal of the goods. Even if the assessee's explanation is not accepted it has to be appreciated that both the figures stand given in the two returns by the appellants them .....

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..... t supplier as also the appellant are falling under the same division and the input supplier have got the photocopies of the invoices certified by their range Inspector to the effect that the said inputs stand cleared by the manufacturer on payment of duty. In addition, the returns filed by the said manufacturer as also the challans issued by them stand produced. In such a scenario, denial of credi .....

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