2018 (8) TMI 91

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....at due to excess stock of 74.869 Mts of Flats, MS Square and Rods were in excess; they have seized the goods. On the basis of the documents collected during the course of searches and the statements of different personnel of the company and the statement recorded by the officers of Central Excise and the investigation conducted by them. The Department concluded that there was suppression of production clandestine removal and evasion of duty to the tune of Rs. 20,70,800. Two Show Cause Notices (i) C.No. V/72/1/15/2007 (Tech) dated 23.01.2007 (ii) C. No. V/72/15/04/2007 dated 28.11.2007 respectively were issued to the appellants; one for seeking confiscation of the seized goods and other demanding duty of Rs. 70,70,800/- and the same were con....

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....n was alleged too; no concrete proof has been brought to substantiate the allegations therefore, that impugned order is liable to be set aside. He has also relied upon the following case laws: (i) Radheshyam Kejriwal Vs. State of West Bengal- 2011 (266) ELT 294 (SC). (ii) Department of Customs Vs. Arvind Kumar- 2017 (348) ELT 411 (Del.). (iii) Final Order No. 22652 to 22653 by this very Bench in the case of RLIR. 3. The learned counsel also submitted that moreover the Hon'ble Court of Economic Offences, Bangalore has decided the allegations leveled against M/s. Singh Ispat Ltd., Shri V.D. Laxminarayana, MD and Shri Kiran Singh, Manager. The SCN is also issued on the basis of same allegations which are held to b....