2018 (4) TMI 831

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.... D.R. - for the respondent ORDER Per Ms. Archana Wadhwa: The challenge in the present appeal is to confirmation of demand of duty of Rs. 3,19,267/- along with confirmation of interest and penalty of identical amount. Further, penalty of Rs. 35,000/- stands imposed upon Shri S.K. Banka, Director in terms of Rule 26 of Central Excise Rules, 2002. 2. After hearing both the sides, I find t....

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....ed in the consignment agent records as "S. iron" and as per Monu Steels the "S. Iron" refers to the appellant's name M/s Shree Consultants Pvt. Ltd. 4. I find that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels. Even in those records, the appellant's name has not been spelt correctly and it is based upon the statement of the representative of M/s Monu St....

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....cision in the case of Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-I - 2016 (335) ELT 297 (Tri.-Del.), CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. - 2016 (340) ELT 249 (Tri.-Del.) and CCE & ST, Ludhiana Vs. Anand Founders & Engineers - 2016 (331) ELT 340 (P&H). It stand held in all these judgements that the findings of clandestine removal cannot be upheld based upon the third party documents, unles....