2016 (7) TMI 495

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....he officers of DGCEI conducted certain investigations in the premises of M/s. Hanumant Ispat Pvt. Ltd., manufacturer of M.S. Ingots. During the course of investigation, the officers retrieved a pen drive containing various records. It was revealed that the main appellants name was figuring as one of the consignees of 81.210 MTs of M.S. Ingots cleared without payment of duty by M/s. Hanumant Ispat Pvt. Ltd. Such clearance was also admitted by Shri Aggarwal, Director of the said company. The broker, Shri Ramchandra and the transporter also admitted transport of three consignments for the above said total quantity to the main appellants unit. Based on these evidences, proceedings were initiated against the appellants for demanding duty of Rs....

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....he appellants did not come with any details about further disposal of the said ingots and as such, the department is right in alleging clandestine manufacture and thereafter no duty is paid on clearance of M.S. Channels converted from illicitly procured M.S. Ingots. 5. Heard both the sides and examined the appeal records. 6. The present appeals are relating to allegation of clandestine manufacture and clearance of excisable items viz. M.S. Channels. Admittedly, the evidences collected by the Department from third party is with reference to M.S.Ingots purported to have been supplied to the main appellant without proper accounting. All the evidences relied upon in the proceedings before the lower authorities relate only to such supply of 81....