2015 (9) TMI 1265

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.... Rule 25 of Central Excise Rules, 2002 and personal penalty of Rs. 50. 00 Lakhs on the director Shri Vijay Kumar Mittal under Rule 26 of the Central Excise Rules, 2002. 3. Shri A. K. Srivastava, ld. Advocate for the applicant submits that the demand has been confirmed against them alleging clandestine manufacture and removal of manufactured goods, namely, sponge iron during the period 21. 05. 2009 to 07. 05. 2010. He submits that the adjudicating authority has referred to and relied upon the data retrieved from the Pendrive/external hard discs maintained by one Shri Manoj Kr. Pandey, who was not an employee of the applicant. He has further submitted that since the applicants were not provided with all the documents referred to and relied....

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....pportunity to the applicants to present their case. 5. After hearing both sides for some time, we find that the appeals itself could be disposed of at this stage. Accordingly, with the consent of both sides the appeals itself are taken up for disposal. 6. We find that this is a case of alleged clandestine removal of the manufactured goods by the appellant, namely sponge iron, from their factory without payment of duty. Also, we find that the ld. adjudicating authority after analyzing the evidences collected by the investigating authority, in the form of statements, data retrieved from portable hard disc, Pendrive and other incriminating documents, such as, sale and purchase ledger, weighment slip, bank register, Daily Kanta Report, Sa....