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TMI Blog2018 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- Grounds of allegations in the present case as also in their Kanpur unit is based upon the same set of records, which were recovered by the visiting officers from the Kanpur unit. Further, while demanding duty from Kanpur unit, on the allegations of clandestine removal, it was revenue’s own case that they have received the unaccounted raw material from their unit located at Fatehpur i.e. present appellant - In the present appeal also it is the revenue’s case that the appellants have cleared their final products i.e. Ingots & Billets to their unit located at Kanpur, who has further utilized the same for clandestine manufacture and removal - As such it is seen that the allegations as also the evidences in both the cases are intercon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Mohammad Altaf, Assistant Commissioner (AR) for revenue, we find that the appellants have their unit in Industrial Area, Malwan, Fatehpur. They also have their another unit at Rania, Kanpur. The appellant is engaged in the manufacture of M.S. Ingots and Billets, whereas their Kanpur unit is engaged in the manufacture of M.S. Rounds, M.S. Flasts, etc. The Kanpur unit is further supplying the goods manufactured by them to a third unit under the name and stile of M/s FAS-2, who are engaged in the manufacture of springs, which are being supplied by them to railways. 3. As per facts on record the factory at Kanpur was visited by the officers on 10.06.1999, who conducted various checks and verifications. As a result certain incriminating doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties on various appellants were set aside by observing that the certificates were prepared by M/s FASL Fatehpur for administration convenient and to get discharge memo issued from railways. 5. As a consequence of the developments at the Kanpur unit, revenue initiated proceedings against the present manufacturing unit located at Fatehpur by way of issuance of a show cause notice dated 21.01.2004 making allegation of clandestine removal of their product to their own unit located at Kanpur. It is seen that the basis for the proceedings in the present appellant s case were the alleged incriminating documents recovered from Kanpur unit result of the investigation and statements recorded in respect of their Kanpur unit. 6. During the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were only one of the final product off FASL, Rania. They were manufacturing other finished products also during the relevant period. The removal of unaccounted goods by the Noticee and the procurement of the same by FASL, Rania in this case had been detailed in records as discussed above, which is further supported by the statements of Director and the transporter. The Hon ble Tribunal has not ruled any thin against or made any observations against these statement which corroborates the incriminating records showing removal and receipt of illicit and not duty paid goods. In view of the above factual scenario, I am of the opinion the ratio of the Hon ble Tribunal s finding in FASL Rania s case are not applicable in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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