2018 (9) TMI 1484

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...., Advocate Present for the Respondent: Mr. U. Sengraj, D.R. ORDER PER: RACHNA GUPTA The challenge in the present appeal is to confirmation of demand of duty of Rs. 10,53,147/- along with confirmation of interest and penalty of identical amount. Further, penalty of Rs. 50,000/- each stands imposed upon Noticee No. 3, Shri Anil Agrawal, Director Structure Mills Pvt. Ltd., M/s. Monu Steel....

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....g to the demand confirmed, we are of the opinion that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels and based upon the statement of the representative of M/s Monu Steels, Revenue entertained a view that the appellant is indulging the clandestine clearances. When the Director of the appellant was contacted by Revenue, he very clearly, in his statement recor....

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....) 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 the third party documents, unless there is clinching evidence of clandestine manufacture and removal of the goods. 5. In Final Order No.A/52058-52063/2018, the show cause notice as was i....