2019 (6) TMI 1520

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....r. Bijay Kumar, Member (Technical) And Hon'ble Mrs. Rachna Gupta, Member (Judicial) For the Appellant : Shri Bipin Garg, Advocate For the Respondent : Shri R.K. Mishra, Authorised Representative ORDER RACHNA GUPTA Both the appeals are against common Order No. RPR/EXCUS/000/COM/CEX/039/2018 dated 19.03.2018 of the Commissioner. The appellants herein are engaged in manufacture of MS I....

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....t and Mr. R.K. Mishra, Authorised Representative for the Department. 3. It is submitted on behalf of appellant that the issue is no more res-integra. It has already been decided as far as the confirmation of demand qua clandestine removal based on third party evidence is concerned. With respect to the demand dropped, it is submitted that Department has not preferred any appeal. Resultantly, ....

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....he similar matters. 5. After hearing both the parties, we are 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.), we ....

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....-I - 2016 (335) ELT 297 (Tri.-Del.), CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. - 2016 (340) ELT 249 (Tri.-Del.) and CCE & ST, Ludhiana Vs. Anand Founders & Engineers - 2016 (331) ELT 340 (P&H). It has been held in all these judgments that the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of clandestine manufacture and....