2018 (11) TMI 521

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....DB]<br>Central Excise<br>Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber (Adv), for Assessees Shri Rajeev Ranjan, Additional Commissioner (AR), for Revenue ORDER Per: Anil G. Shakkarwar Above stated appeals are taken together for decision since they are arising out of same impugned Order-In-Original No.60/Commissioner/GZB/200....

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....opping of demand. We further note that the Original Authority confirmed demand to the tune of Rs. 58,15,019/- and also imposed personal penalty against other appellants. We further note that the manufacturer-appellant were also engaged in trading activity. It was stated by Shri Subhash Arya through his statement recorded on 20.09.2006 that the manufacturer-appellant was manufacturing variety of pr....

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....clearances without payment of duty. He has further submitted that Original Authority has taken into consideration wherever evidence was produced about the transportation of goods or its reflection in the Sales Tax Return filed by traders and following precedent decision of the Tribunal in the case of M/s Mittal Steel Ltd. V/s Commissioner of Central Excise Bangalore reported at 2002 (150) ELT 437 ....

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.... traders who were not traceable, their trading activity could not be established. 4. After taking into consideration the contentions from both the sides and on perusal of record, we find that in respect of the goods on which demand of around 58 lakhs was confirmed, there is no evidence of manufacture produced by Revenue for leveling of charges of manufacture and duty liability. It is only becau....