CCE Vs. MAHAVIR ISPAT

JUDGEMENT

(1.) This is an appeal filed by the Revenue.

(2.) The issue relates to clandestine removal. According to the Department, excess quantity of 17.410 MTs of M.S. Ingots was not properly accounted. On going through the facts and circumstances of the case, I find that the point at issue has been properly analysed by the Commissioner (Appeals) at Para 7 of the impugned order. The relevant Para 7 is as under -

(3.) Shri B.R. Jagdeesh, JDR for Revenue justified the action of the Department for imposing redemption fine and levy. He said that the goods manufactured were not accounted for properly and they were meant for clandestine removed without payment of duty. He also relied upon the following decisions of the Tribunal -