9911796707
TMI Blog2019 (8) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... ki Arora, Advocate for the appellant Sh. K. Poddar, DR for the respondent ORDER Per Archana Wadhwa All these appeals are disposed off by a common order as they arise out of the same impugned order passed by the lower Authorities vide which the demand of duty of Rs. 17,30,559/- stands confirmed against M/s Kamal Sponge Steel & Power Ltd., along with the confirmation of interest and imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations, as a result there was shortages of certain final materials as also of the raw-materials. Statements of various persons were recorded admitting such shortages. 4. During the course of further investigations, computer generated as also written papers were recovered which according to the Revenue revealed clandestine removals during the months of April, 2011, May and June, 2011. Statements o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire evidence produced by the Revenue was considered and appreciated and the Tribunal came to the conclusion that allegations of clandestine removal, primarily based upon the consumption of electricity read with the statements and the computer printouts, are not proved and accordingly the order was set aside. 6. Inasmuch as the present impugned order is also a part of the same set of investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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