2018 (6) TMI 1483

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellants were indulging in clandestine activities. No efforts have been made by the Revenue to show that the entries in the records of M/s. Manu Steels related to actual transportation and supply of raw material to the appellant - demand not sustainable - appeal allowed - decided in favor of appellant. - Excise Appeal No. 50816 & 50886, 50974, 51067 -51068, 50987 of 2018 SM - Final Order N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Supreme Court s decision in the case of R.A. Castings (P) Ltd. but upheld some part of the demand. 3. The said demands are based upon the entries made in the records of one M/s Monu Steels, who is a consignment agent. The impugned orders observed that the transactions specified in the said consignment agents records reveal that the appellant had sold the goods to the appellants without payment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X