Disposition: Appeal dismissed

ORDER

S.S. Kang, Member (J)

1. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals).

2. Brief facts of the case are that the present respondents are engaged in the manufacture of M.S. flats/bars. To manufacture M.S. flats and bars, respondents were purchasing billets from various manufacturers. Allegation against the respondents is that one manufacturer, M/s. Nova Udyog Ltd., cleared certain billets without payment of duty to various dealers and respondents purchased those billets and out of these billets manufactured M.S. flats and cleared the same without payment of duty. Revenue is relying upon the evidence by way of GRs recovered from various transporters which show the name of the present respondents as consignee.

3. Heard both sides.

4. The contention of the revenue is that GRs recovered from various transporters show that the billets were delivered to the present respondents and the present respondents have entered these in their statutory records for manufacture of their final product and no duty was paid on such final products.

5. The contention of the respondents is that there is no evidence, except their name is mentioned in GRs to the effect that the respondents received the goods. Respondents relied upon the decision of Tribunal in the case of Mahabir Steel Rolling Mills [Final Order No. A/935/99-NB(DB)]. In the case of Mahabir Steel Rolling Mills, the allegation against the appellants was that their name was mentioned in GRs and the goods were manufactured by M/s. Nova Udyog Ltd. The Tribunal set aside the demand confirmed against M/s. Mahabir Steel Rolling Mills on the ground that there is no evidence to show that M/s. Mahabir Steel Rolling Mills manufactured M.S. flats out of billets received from various dealers.

6. The facts of the present case are also the same as in the case of M/s. Mahabir Steel Rolling Mills. In absence of any evidence that respondents received billets, in question, and used the same in the manufacture of their final product, I find no infirmity in the impugned order and dismiss the appeal.