2019 (6) TMI 824

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....ndent: Mr. G. Jha (AR) ORDER This appeal has been filed by M/s. Industrial Foundry against demand of Central Excise duty and imposition of penalty. Appeal has also been filed by the Shri Manojbhai S Patel, Authorized Signatory of the appellant against imposition of penalty. 2. Ld. Counsel, for the appellant pointed out that they are engaged in the manufacture of C.I. Castings. M/s Jekson ....

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....s, Ganesh Enterprises, and Karan Trading Comapy. Ld. Counsel, argued that apart from this admission, Revenue has absolutely no evidence to establish that the goods manufactured by the appellant were sold through these trading firms. The Ld. Counsel further pointed out that they had through letter dated 26.12.2006 requested Revenue not to extend the inquiry to the suppliers who had allegedly suppli....

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....issions, we find that only evidence against the appellant is statement wherein, the charge of clandestine clearance through the trading firms has been admitted. The said statement has not been retracted. Revenue has not investigated further taking shelter of the letter dated 26.12.2006 wherein, the appellant after paying part liability, requested not to enquire further. The said letter has not bee....

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....nce. In these circumstances, we find that charge of clandestine clearance simply on the basis of statement, though not retracted, cannot be sustained. In this regard, we take support from the decision of Tribunal in the case of Shreeji Aluminum Pvt. Ltd. 212 (282) ELT 234, wherein under similar circumstances, it has been held that corroborative evidence is necessary to establish charge of clandest....