2018 (9) TMI 1267

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....spondent : Sh. P. Juneja, AR ORDER PER: V. PADMANABHAN: The present appeals are filed against the Order-in-Original No. RPR/EXCUS/000/COM/029/2018 dated 14.02.2018. Vide the impugned order, the adjudicating authority confirmed the demand of Central Excise duty amounting to Rs. 44,24,997/- on the appellant and imposed penalty of Rs. 2,00,000/- on Sh. Sitaram Agarwal, Director. However, he ....

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....rity during the course of adjudication proceedings. However, in the impugned order, the adjudicating authority has proceeded to confirm the demands for Central Excise duty with the observation that the Director of the appellant has acknowledged the clearance of M.S. Ingots, found recorded in the diary of Sh. S. K. Pansari and such statements have not been retracted. 3. With the above background....

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....of third party evidence. In this connection, he relied on the following decisions amongst others. i) Maa Banjari Ispat Pvt. Ltd & Ors (F.O. No. 52757-58/2018) decided on 10.08.2018. ii) Pryash Steel & others (F.O. No. 51656-58/2018) decided on 26.04.2018). 5. Ld. AR justified the impugned order. 6. The charge of clandestine clearance has been raised by Revenue on the basis ....

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.... Continental Cement Company Vs. Union of India - 2014 (309) ELT 411 (All.) as also Tribunal's decision in the case of Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-I - 2016 (335) ELT 297 (Tri.-Del.), CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. - 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 ....