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TMI Blog2017 (12) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellants assessee Shri M R Sharma, AR for the Respondent Revenue ORDER Per: V. Padmanabhan: The present appeals are filed against the Order-in-Original No. 54/Commr/CEx/BPL-II/2012 dated 17.10.12. The period of dispute is July, 2008 to October, 2008. 2. Brief facts of the case are that on 29.9.08, the premises of M/s. Allianz Steels Pvt Ltd. Dewas, a manufacturer of MS ingots and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, he submits that entry pertaining to the 249.90MT of MS ingots was found in the register of M/s. Allianz but the said entry is not found in the appellants register. So, he submits that said goods were never received by the appellant and so duty pertaining to these MS ingots may kindly be dropped. For the remaining, he has conceded the excise duty as payable. He also contested the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been received from M/s. Allianz. During the course of verification of records of the appellant, it was noticed by the department that a quantity of 995.7 MT was shown by the supplier against the appellant. The same quantity has also been found accounted in the records maintained by the appellant. The duty liability on the goods manufactured out of 995.7 MT, which has been demanded, has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of TMT bars in their factories. He has further confirmed that the entry of receipts of all the consignments has been made in the Ingot Receipt and Testing Register maintained in the factory. He further admitted that only those consignments which are covered by regular invoices from M/s. Allianz have been entered in the Statutory records. Thus, it is clear that the entire quantum of ingots ..... X X X X Extracts X X X X X X X X Extracts X X X X
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