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2019 (5) TMI 1019

SADA SHIV STEEL MILLS, M/S SADA SHIV CASTINGS LTD., M/S SADA SHIV ISPAT LTD, SHRI SUNNY GARG, SHRI KEWAL GARG, M/S RAGHAV ENTERPRISES (PROP. SURESH AGARWAL) VERSUS CCE, CHANDIGARH-I [ 2016 (10) TMI 951 - CESTAT CHANDIGARH] where it was held that nothing has been brought on record with corroborative evidence to allege clandestine removal against the appellant and was decided in favor of assessee. F .....

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Tribunal has acted illegally and with material irregularity while setting aside the well reasoned order of the adjudicating authority? iii) Whether the Tribunal has passed a non speaking order and has failed to appreciate evidence produced by the parties? iv) Whether the learned Tribunal was justified in dropping the demands raised by the adjudicating authority against the respondents especially .....

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e learned Tribunal has failed to take into consideration evidence and statements recorded by the investigating agency and has simply passed the order on conjectures and surmises? 3. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The respondent-assessee is a manufacturing unit engaged in manufacturing of iron and steel goods falling under .....

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he intelligence, all these units used to dispatch the goods on Kacha Parchi to Delhi and on receipt of goods in Delhi, they used to destroy the Kacha Parchi and in this way they were engaged in clandestine removal of finished goods without payment of duty. Consequently, premises of all these units in Derabassi and premises of Raghav Enterprises, New Delhi alongwith residential houses of all the pr .....

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ors of the firms as well as other evidence was collected by the Investigating Agency and after giving due opportunity to the respondents, Commissioner vide order dated 5.6.2008 confirmed the duty as well as penalty against all the firms and their proprietors. Aggrieved thereby, six appeals were filed by the respondent units and their proprietors before the Tribunal. Vide order dated 8.8.2016, Anne .....

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