2018 (5) TMI 1412

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peals is whether the principal Commissioner in its impugned order in original dated 11.01.2018 is justified in confirming the demand of Central Excise duty of Rs. 2,56,803./- alongwith interest and penalty, in respect of clandestine removal of 80.695 the MT of M.S Ingots recovered from the appellant - M/s. Ashok Ispat Udyog of which the Appellant- Vijay Chand Bothra is Director. 3. I have heard both the parties and perused the records. 4. A Show Cause Notice dated 21.06.2010 was issued to the appellant proposing as under: i. Demand of Central Excise duty amounting to Rs. 3,29,78,297/-, quantified on the basis of excess electricity consumption, including the duty of Rs. 2,56,803/-, involved in 80.695 MT of M.S. Ingots, entries....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s also insignificant i.e. for 80.695 MT out of total 10,825 MT. In the impugned order nowhere it has been discussed as to how the demand of duty of Rs. 2,56,803/- is sustainable in the absence of any clinching evidence of clandestine manufacture and removal of the goods and in view of the fact that the said amount is also included in Rs. 3,29,78,297/- which has been dropped. There is absolute no evidence on record to show that the appellant-Ms. Ashok Ispat Udyog had cleared 80.695 MT of MS ingots and entire demand is purely based upon the statement of Sh. S.K. Pansari Prop. of M/s. Monu Steel. There is no evidence accept the said statement and private dairy of third party i.e. of Sh. S.K. Pansari which contains the name of the appellant. ....