2019 (1) TMI 907

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....Excise search the premises of M/s Mono Steels, a proprietorship concern of Shri S.K. Pansari, Raipur on 15th January, 2007 who is primarily engaged in business of commission agent, facilitating sale and purchase of iron and steel products on commission basis. The excise officers have resumed certain documents like diaries, files, ledger etc. during the search of M/s Mono Steels. The seized documents allegedly indicated that the appellant have clandestinely cleared 448.025 M.T. of steel ingots during the period 2005-2006 and 2006-2007 involving central excise duty of Rs. 14,81,049/-. After undertaking necessary investigations, a show cause notice dated 03/05/2010 was issued where under central excise duty of Rs. 7,22,83,875/- was demanded un....

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....uty evasion, the investigating agency need to establish the charges of clandestine manufacture, sale, transportation etc. beyond doubt to allege evasion of duty. Since, no findings have been given in the order-in-original about clandestine manufacture, clearance and further sale of same in this case and the entire demand is solely based on the record of a third party and statement of certain persons who have not been cross-examined. Thus, I find that the demand on the appellant and the penalty on the appellant No. '2' is not sustainable. While forking this opinion, I also take shelter of decision of this Tribunal in the case of M/s Abha Power & Steel Pvt. Ltd. and ors. vs. CCE, Raipur vide final order No. 52708-52709 of 2018 dated 27th July....