TaxTMI 
TaxTMI 
2017 (11) TMI 1387
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.... Ingot and various rolled products of Iron and steel falling under chapter 72 of Central Excise Tariff Act 1985. The department carried out searches on 10/08/2007 at the premises of the following : a. M/s Shri Bajrang Transport Service, (Proprietor Shri Santosh Modi) Janta Complex, Ring Road No. 2, Bhanpuri, Raipur. b. M/s Astha Transport (Proprietor Shri. Danbahadur Singh) In front of Harish Petrol Pump, Bilaspur Road, Raipur. 2. During the search they recovered certain documents from the above two premises, indicating transportation of MS Ingots and Re-rolled products removed from the appellant assessee. The source of the goods was identified as originating from the appellant assessee, on the basis of the name of the assessee appeari....
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....emand is liable to be set aside. d. The cross examination of the transporters was asked for before the Adjudicating Authority but the same was denied. e. He also relied on the following case laws to support his arguments. i. Goyal Tobacco Co. Pvt. Ltd. Vs CCE & ST Jaipur-I 2017 (348) ELT 720 (Tri. Del.) ii. Continental Cement Company Vs Union of India 2014 (309) ELT 411 (All.) iii. CCE Ahmedabad-II Vs Chhajusingh S. Kanwal 2011 (272) ELT 202 (Guj.) 5. The Ld. DR justified the impugned orders. The statement of the transporters were accepted by the Authorized Signatory in his statements 28/02/2011. None of the statements has been retracted. He further argued that what is admitted need not be proved by revenue. 6. We have heard bot....
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....tire allegation of clandestine removal is based on the statements of the transporters as well as the details culled out from the ledgers of the transporters. These documents are evidently third party documents. The revenue has not produced any evidence from the assessee to support the charge of clandestine clearance. It is settled law that documents recovered from the third party cannot be used against the manufacturer to prove clandestine removal, unless they are supported by corroborative evidence. The revenue has alleged that huge quantity of finished goods have been cleared without payment of duty after manufacture. For clearance of such huge quantities of goods, corresponding quantity of raw materials ought to have been procured by the....