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TMI Blog2018 (2) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the Appellants Shri G R Singh, AR for the Respondent ORDER Per Ms. Archana Wadhwa All the appeals are being disposed of by a common order as these arise out of common impugned order passed by the authorities below. 2. As per the facts on record, M/s. B K Rolling Mills Pvt. Ltd. are engaged in the manufacture of angles, rounds, bars, squares, flat etc. classifiable under Chapter 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of Rs. 23,40,742/- on the allegation of clandestine manufacture and removal of their final product. Notice also proposed confirmation of duty to the tune of Rs. 4,34,359/- and in respect of shortage of raw material and finished goods found short at the time of visit of officers. The said demands were contested by the appellant on various grounds, which were not accepted by the original adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he did not appear and as such, his cross examination could not be conducted. The assessee's case is that there were no entries in the document recovered from M/s. Amit Steels belonging to them and the entire case of the Revenue is based upon the statement of Shri Narendra Agarwal, who deposed that clearance made in the name of 'Shree Balaji Maharaj' were infact clearances made by the present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of excess raw material, conversion of the same into final product and clearance of the same without payment of duty. The statement of the transporter recorded by the officers has also not given any details of the clearances made from the assessee factory except to state in a wide manner that he was engaged in transportation of goods. No customers have been identified and there is no evidence o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d stock, without evidence of clandestine removal could not lead to inference of evasion of duty, and no penalty is imposable. As such, the said confirmation of duty or imposition of penalty are also not be to agreed upon. 9. In view of the above, the impugned order are set aside and all the appeals are allowed with consequential relief to the appellants. ( Pronounced in the open court on 23/2/18 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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