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TMI Blog2018 (4) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... es the adjudicating authority should have considered the submissions made by the appellant when the Director of the appellant company has denied and given contrary statements to statements given by the transporter and CHA - Appeals disposed of by way of remand to the adjudicating authority. - E/33 & 34/2012 - A/85754-85755/2018 - Dated:- 22-3-2018 - Shri Ramesh Nair, Member (Judicial) Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufactured out of unaccounted Aluminium scrap and same might have been cleared clandestinely. The Revenue has relied upon evidence such as statements of CHA, transporter and records thereof. From the documents it appears that certain consignment of imported Aluminium scrap was delivered in Sangli on that basis it was concluded that the Aluminium scrap was delivered to the appellant and appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons viz., CHA, transporter and Director of the appellant company. However from the statements of CHA and transporter there is acceptance regarding the delivery of the goods to the appellant. The director of the Aluminium scrap alleged to have sold to them. He submits that both the lower authorities have not considered the statements made by the appellant in proper perspective. Had the entire sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the records. 5. I find that the case of the department is that appellant have clandestinely manufactured and cleared the final product without payment of duty. This allegation is not based on the evidence with regard the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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