2019 (6) TMI 1191

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....indulged in the clandestine procurement of raw-material production and clearance of MS ingots and TMT Bars, flats, challans etc., that the Central Excise Officers of Headquarter Preventive Branch, Raipur visited the premises of M/s. PIL inspected and verified the documents and also verified the stock of raw-material as well as the finished goods on 12.04.2012. Shortage of 1066.615 M.T. M.S. Ingots valued at Rs. 3,57,31,603/- and that of 9695 MT TMT Bar valued at Rs. 3,64,290/- was noticed. The incriminating documents were recovered vide Panchnama dated 12.04.2012. Statement of Director of M/s.PIL, namely, Shri Pankaj Aggarwal was recorded on 19.09.2012 and 02.10.2012 under Section 14 of Central Excise Act. The Scrutiny of documents and furt....

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.... prayed to be set aside. Appeal is, therefore, prayed to be allowed. They have relied upon the following case laws for their support:- 1. Continental Cement Company Vs. Union of India - 2014 (309) ELT 411 (All.) 2. Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-I - 2016 (335) ELT 297 (Tri.-Del.), 3. CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. - 2016 (340) ELT 249 (Tri.-Del.) 4. CCE & ST, Ludhiana Vs. Anand Founders & Engineers - 2016 (331) ELT 340 (P&H). 5. Commissioner of C.Ex., Indore vs. Prag Penta Chem Pvt. Ltd. - 2018 (360) E.L.T. 1025 (Tri.-Del.). 6. Rudra Ventures Pvt. Ltd. vs. Commissioner of C.Ex., Ludhiana - 2016 (344) E.L.T. 472 (Tri. - Chan.) 4. Per-contra, ld. D.R. for the D....