2018 (8) TMI 166

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....Pawan Kumar Singh (Supdt.) for Revenue ORDER Per : Anil G. Shakkarwar Above stated six appeals are taken together for decision since they are arising out of common impugned Order-in-Original No.MP (DEM-52/2013) 10 of 2014 dated 17.06.2014 passed by Commissioner of Central Excise and Service Tax, Allahabad. 2. Appeal No. E/55191/2014 is filed by Revenue. Appeal No. E/54847/2014 is filed by manufacturer-appellant and remaining appeals are filed by co-noticees against the personal penalties which were imposed upon them. 3. Brief facts of the case are that the manufacturer-appellant was engaged in the manufacture of MS Ingots and MS Bars. On 18.04.2012 simultaneous searches were conducted in the factory and office premises of the....

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....,505/-. Further, there was a demand of Rs. 4,15,67,125/- in respect of alleged unaccounted M.S. Bars manufactured and clandestinely cleared during the period from May, 2008 to April, 2013. The co-noticees were proposed to be imposed with personal penalties under Rule 26 of Central Excise Rules, 2002. On contest learned Commissioner adjudicated the said show cause notice and through impugned Order-in-Original confirmed the demand of Central Excise duty of Rs. 5,33,512/-, Rs. 2,57,092/- and Rs. 2,52,796/-. He further confirmed the demand of Rs. 8,38,125/- out of demand of Rs. 59,88,711/- on account of undervaluation of goods sold to M/s Jaiswal Trading Company. A penalty of Rs. 18,79,525/- was imposed on the manufacturer-appellant under Secti....

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....the factory, instances of sale of such goods to indentified parties, receipt of sale proceeds, whether by cheque or by cash, of such goods by the manufacturer, statements of buyers with some details of illicit manufacture and clearance; (c) Proof of actual transportation of goods cleared without payment of duty and (d) Links between the documents recovered during the search and activities being carried on in the factory of production. He has further submitted that the evidence taken into consideration by the Original Authority for confirmation of said three demands on alleged clandestine removal are not satisfying the criteria laid down by this Tribunal as stated above and, therefore, the said confirmation are not susta....

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....d that it was held in the said final order that if the author of Kachcha records is not made available for cross examination and if Kachcha records have not been recovered from the office or factory premises of assessee's company then it cannot be treated as admissible evidence against the assessee. He has submitted that the said final order is squarely applicable in the present case. He further submitted that the show cause notice is hit by limitation. In respect of appeal filed by the Department, he has submitted that the demand dropped was also in respect of undervaluation and the allegations in respect of undervaluation were based on the hand written slips recovered from Shri Pradeep Jaiswal and that the said written slips were not evid....