2017 (6) TMI 531

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..... DER The appellant is in appeal against the impugned order wherein the demand of duty has been confirmed along with interest, on the charge of clandestine removal of manufactured goods, penalty has also been imposed. 2.   The brief facts of the case are that the investigation was conducted of M/s Nabha Steels Limited and M/s Pushpanjali Steel Alloys Pvt. Limited, wherein certain private .....

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..... s were imposed. Aggrieved from the said orders, the appellant is before me. 3.   Shri Naveen Bindal, Ld. Counsel submits that the sole basis of allegation of clandestine removal is the record recovered from M/s Nabha Steels Limited and M/s Pushpanjali Steel Alloys Pvt. Limited, wherein certain cash entries were appeared in the name of appellant mentioned therein.  It is his submiss .....

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..... ty. 5.   In this case the sole allegation against the appellant is that they have received the inputs, clandestinely manufactured by M/s Nabha Steels Limited and M/s Pushpanjali Steel Alloys Pvt. Limited. The show cause notices were also issued to M/s Nabha Steels Limited and M/s Pushpanjali Steel Alloys Pvt. Limited to allege clandestinely manufactured clearance of the goods manufactur .....

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