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TMI Blog2017 (6) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal has already held that they were not involved in the activity of clandestinely removal of the goods to the appellant. In that circumstances, the appellant has not received the inputs clandestinely. As inputs have not been received by the appellant, therefore, the question of manufacturing does not arise. As there is no final goods manufactured by the appellant, the duty cannot be demanded fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt s before me. On the basis of those entries, it was alleged that the appellant procured inputs from M/s Nabha Steels Limited and M/s Pushpanjali Steel Alloys Pvt. Limited, which have been used by the appellant in the manufacture of final products, and have been clearled clandestinely without issuing invoices and without payment of duty. In these set of facts, the show cause notices were issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clandestine removal of the goods vide Final Order No. 249-251/2006-Chd dated 09.12.2015, therefore, the demands are against the appellants are on assumption and presumption basis. In that circumstances, the impugned orders are to be set aside. 4. On the other hand, the Ld. AR opposed the contention of the ld. Counsel and submits that the appellant has received inputs from M/s Nabha Steels L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. In the case of M/s Nabha Steels Limited and M/s Pushpanjali Steel Alloys Pvt. Limited, this Tribunal has already held that they were not involved in the activity of clandestinely removal of the goods to the appellant. In that circumstances, the appellant has not received the inputs clandestinely. As inputs have not been received by the appellant, therefore, the question of manufacturing does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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