2019 (4) TMI 992

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..... indal : The appellant is in appeal against the impugned order wherein the demand of duty has been confirmed on the account of clandestine clearance of the goods. 2. The facts of the case are that a search was conducted at the premises of M/s Ranbir Steel Industries on 18.01.2007 wherein on the basis of kachcha parchi record, it was alleged that the appellant has cleared 76.75 MT of MS Ingots wit .....

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..... the appellant. 4. On the other hand, the Ld. A.R. for the Revenue supports the impugned order and submits that there was a statement of the appellant that they have cleared the goods clandestinely. Therefore, duty is rightly demanded from the appellant. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submissions made by both the sides, I find that there i .....

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