2019 (1) TMI 311

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....ng the facility of Cenvat Credit. The Department on an intelligence gathered has alleged the consumption of electricity in excess during its manufacture and also alleged the clandestine removal of MS Ingots. Resultantly, vide the Show Cause Notice dated 28th May, 2010, a demand of Rs. 5,32,49,247/- has been raised. Vide the order under challenge major demand of Rs. 5,12,27,885/- for electricity consumption has been dropped. However a demand of Rs. 20,21,362/- as being involved in clandestine manufacture and clearance of 685.440 MT of MS ingots evidenced as entries in the record of M/s. Monu Steels has been confirmed alongwith the interest and the penalties. Resultantly, the present appeal. 2. I have heard ld. Advocate Mr. Manish Saharan ....

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....to that effect. With respect to the demand dropped about electricity consumption, the same is hereby conceded by the ld. DR. It is also conceded that the matter stands already decided by this Tribunal in the similar matters. Appeal is accordingly prayed to be dismissed. 5. After hearing both the parties, I am of the opinion that since the drop of demand qua 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.), I upheld the order under challenge to the said extent. 6. With respect to the remaining part of the l....

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....All) has held that the charge of clandestine removal is a serious charge, which is required to be proved by the Revenue by tangible and the sufficient evidence. It was clarified by the Hon'ble Tribunal that mere statements of buyers that too based on memories were not sufficient without support of any documentary evidence. 7. Now coming to the argument of the Department about emphasising the findings in para 3.6.13. The statement of Mr. Mahesh Agrawal, the Director of appellant as has been reproduced in the show cause notice in para 5.2 thereof, is perused. It is specifically recorded that vide his statement dated 27.04.2010, there has been a denial having any transactions of appellants through M/s. Monu Steels (Proprietor Shri S.K. Pans....

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....2331-52332/2018 dated 28/06/2018 In Excise Appeal No - E/50855 & 50862/2018- EX [SM] iii. Final Order No. - 52409-52410/2018 dated 02.07.2018 In Excise Appeal No. - E/51420 & 51371/2018- EX [SM] iv. Final order No. - 52417-52418/2018 dated 05.07.2018 In Excise Appeal No. - E/51430 & 51534/2018- EX [SM] v. Final Order No.52708-52709/2018 dated 27.07.2018 in Appeal No.E/50824 & 50858/2018- EX[DB] in the case of Abha Power & Steel Pvt. Ltd. and others vs.CCE, Raipur. vi. Final Order No. 52757-52758/2018 dated 10.08.2018 in Appeal No. E/51262-51263/2018-EX [SM] in the case of MAA Banjari Ispat Pvt. Ltd. vs. CCE & ST, Raipur. vii. Appeal No. E/50874/2018-EX[SM] in the case of M/s. Ashok Ispat Udyog vs. Comm. Of C.Ex., CGST, Raipur....