2019 (10) TMI 1296

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....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 9.695 MT TMT Bar valued at Rs. 3,64,290/- and 219.56 MT Sponge Iron valued at Rs. 52,07,963/- was noticed. The incriminating documents were recovered vide Panchnama dated 12.04.2012. Statement of Director of M/s.PIL, namely, Shri Pankaj Agrawal, was recorded on 19.09.2012 and 02.10.2012 under Section 14 of the Central Excise Act, 1944....

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....estigations in the form of search or recoveries from the appellant premises were made. There is no other corroborative evidence on record to prove the allegations as have been confirmed by the lower appellate authority below. She further submitted that Order-in-Original was rightly passed by Assistant Commissioner dropping the proceedings. Order is, accordingly, 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. Hanumant Ispat Pvt. Ltd. vs. CCE [F.O. No.A/53524-53526/2018 (DB) dated 14.09.2018] 3. Shri Shyam Iron & Power Pvt. Ltd. vs. CCE [F.O. No.A/51186-87/2018 (SM) dated....

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....rative evidence, is well established. Reference can be made to Hon'ble Allahabad High Court decision in the case of Continental Cement Company Vs. Union of India - 2014 (309) ELT 411 (All.) as also Tribunal's decision in the case of Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-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 stand held in all these judgements that the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of clandestine manufacture and removal of the goods. 7. There is no other evidence or document in the form o....