2015 (10) TMI 2204

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....11AC of CEA, 1944 and personal penalty of Rs. 30.00 Lakhs imposed on Shri Anil Jain under Rule 26 of Central Excise Rules, 2002. 2. At the outset, the Ld. Advocate Shri N.K. Chowdhury for the applicant submits that on the basis of documents retrieved from the premises of the transporter, the demand has been confirmed against them on the ground that during the relevant period, they had removed approximately 20,000 MT of Sponge Iron without payment of duty. He submits that they were not given the copies of the documents retrieved from the premises of the transporters and also cross examination of fourteen  persons whose statements were recorded and relied upon in the impugned order had not been allowed to them on the ground that such ....

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....oth sides for some time, we find that the appeal itself could be disposed off at this stage. Accordingly, with the consent of both sides, the appeal is taken up for disposal. 5. We find that the present issue relates to confirmation of demand alleging clandestine removal of sponge iron manufactured and cleared without payment of duty during the period from 2/01/2007 to 23/08/2008. We find that major portion of the demand has been confirmed on the basis of evidences in the form of Register and other documents retrieved from the premises of the Transporters. Also, we find that on the basis of the said documents and the statements recorded during the course of investigation of the respective transporters and other persons, demand has been c....