2018 (6) TMI 1250

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....he respondent ORDER Per Ms. Archana Wadhwa: The challenge in the present appeal is to confirmation of demand of duty of Rs. 2,73,893/-along with confirmation of interest and penalty of identical amount on the main appellant Shri Shyam Ingots & Castings Pvt. Ltd. Further, penalty of Rs. 30,000/- stands imposed upon Shri Vijay Agrawal, Director in terms of Rule 26 of Central Excise Rules, 2002. ....

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....p" . The Director in his statements deposed that the said coded words relate to his manufacturing unit and up refers to UP Rolling Mills, Raipur. 4. I find that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels and based upon the statement of the representative of M/s Monu Steels as also the appellant's Director, Revenue entertained a view that the appellant ....

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.... 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, unless there is clinching evidence of clandestine manufacture and removal of the goods. I also note that another appeals of other appellants, similarly ....

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....taken a categorical stand during adjudication that the production of MS ingots is recorded on estimate basis and their sale is recorded on actual basis in the factory, thus resulting in some differences. The said differences also attributable to burning losses and in the absence of any evidence to show that they have cleared the goods clandestinely, the findings of clandestine removal cannot be up....