TMI Blog2019 (8) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... statements produced is not made - HELD THAT:- It is seen that the identical proceedings initiated in respect of the same appellants resulting in confirmation of demands of more than ₹ 10 crores were considered by the Tribunal in KAMAL SPONGE STEEL POWER LTD., PAWAN JEET SINGH DIRECTOR OF, ANIL SHARMA GM OF, KAMAL JEET SINGH DIRECTOR OF, KARAN PAL SINGH CHAIRMAN OF, RAKESH BHATNAGAR EX MAN ..... X 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 ₹ 17,30,559/- stands confirmed against M/s Kamal Sponge Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry was visited by the officers of the anti-evasion branch, who conducted various searches and verifications, 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 accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of more than ₹ 10 crores were considered by the Tribunal and vide its Final Order 50073-50078/2019 dated 22/01/2019, the entire 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 prove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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