2018 (9) TMI 1267

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....ER: 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 dropped the Central Excise duty demand of ab....

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....ings. 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 S. K. Pansari and such statements have not been retracted. 3.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, heard Sh. V. K. Puri, ld. Advocate for the app....

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....ed 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 of the evidence in the form of diaries maintained by Sh. S. K. Pansari....

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.....) 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 the findings of clandestine removal cannot be upheld based upon only the....