2018 (8) TMI 416

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....UDICIAL) For the Appellant : Ms. Rinki Arora, Advocate For the Respondent : Mr.Ubhap Sengraj, D.R. ORDER PER: RACHNA GUPTA Both the appeals are against common Order No. RPR-EXCUS-000-COM-010-2018 dated 12.01.2018 of the Commissioner. The appellants herein are engaged in manufacture of MS Ingots. They are also registered under Central Excise and are availing the facility of Cenvat Cr....

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....ppellant that the issue is no more res-integra. It has already been decided as far as the confirmation of demand qua clandestine removal based on third party evidence is concerned. With respect to the demand dropped, it is submitted that Department has not preferred any appeal. Resultantly, the appeal in hand is hereby prayed to be allowed. In support of their contention the following case laws ha....

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....ua excess electricity consumption has not been objected on the part of the Department, there is no appeal filed otherwise. And that the same has been dropped while relying upon the decision of Hon'ble Supreme Court in the case of R.A. Casting Pvt. Ltd. - 2009 (237) ELT 674 (Tri-Del.), we upheld the order under challenge to the said extent. With respect to the remaining part of the levy, we find th....

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....t 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. Any demand and the proportionate penalty on the Director of the manufacturer is not sustainable. Order under challenge is therefore held to suffer infirmity to this extent. There is a plethora of judgments to hold that ....