TMI Blog2022 (6) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... thout payment of duty - clearance of certain output /finished goods without payment of duty - HELD THAT:- The appellant have settled their dispute for the same period under the SVLDR Scheme, 2019. Further, for the same period, the appeal of the said supplier M/s Shree Balaji Furnaces Pvt. Ltd., this Tribunal had allowed their appeal holding that there is insufficient evidence with respect to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On the basis of incriminating records during search the Director of the appellant admitted that they have also been receiving certain input from other manufacturers without proper bills and /or without payment of duty, and they have also been clearing certain output /finished goods without payment of duty. 4. Following the investigation, show cause notice was issued to the appellant demanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegation, that there is no evidence against the appellant, save and except the statement of the Director of M/s Bhiwadi Rolling Mills Pvt. Limited the alleged purchaser. Accordingly, this Tribunal had allowed the appeal and set aside the demand and penalty against M/s Shree Balaji Furnaces (P) Ltd., and its Authorised Signatory Raja Ram Yadav. This appeal was against common order-in-appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. Learned Authorised Representative for the Revenue relies on the impugned order. 8. Having considered the rival contentions, I find that the appellant have settled their dispute for the same period under the SVLDR Scheme, 2019. Further, for the same period, the appeal of the said supplier M/s Shree Balaji Furnaces Pvt. Ltd., this Tribunal had allowed their appeal holding that there is in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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