2018 (6) TMI 1418

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....cial) Shri Manish Saharan, Advocate for the Appellants Shri K Poddar, AR for the Respondent ORDER Per Ashok Jindal The appellants are in appeal against the impugned order demanding duty and imposition of penalty on account of clandestine removal of goods. 2. Facts of the case are that the intelligence was received that some iron and steel manufacturers are engaged in manufacture ....

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....ari, proprietor of M/s. Monu Steel. In all these cases, demand on account of clandestine removal has been set aside by this Tribunal in the cases of Shree Banke Bihari Ispat P Ltd. vs. CCE, Raipur [Final Order No. 52058 - 52063/2018 dated 29.05.2018]; M/s Ashok Ispat Udyog vs. CCE, Raipur [Final Order No. 51980-51981/2018 dated 23.05.2018] and in the case of KK Agrawal and M/s. Kailash Traders vs.....

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.... wherein my attention has been drawn by learned AR as well as by learned Counsel. For better appreciation para 3.5.12 and 3.5.15 are extracted below: "3.5.12 I find that Shri Bheem Sen Sahoo, General Manager and Shri Naren Kumar Mishra, Authorised signatory of Noticee No. 1. during the course of inquiry conducted under Section 14 ibid on 30.07.2009 and 01.04.2010 though denied having ever....

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....sent case, both Shri Bheem Sen Sahoo, General Manager and Shri Naresh Kumar Mishra had acknowledged the clearance of 192.970 MT of MS Ingots in their respective depositions made under Section 14 of the Central Excise Act, 1944. From the case records, I find that they have not retracted from their statements given before the departmental officers in any manner. Thus, these statements are voluntary ....