TaxTMI 
TaxTMI 
2021 (3) TMI 677
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....aterials, suppression of production and clandestine removal of excisable goods that the officers from Central Excise Headquarters at Raipur visited the factory premises as well as the residential premises of M/s. Hariom Ingots & Power Private Limited on 7th August 2012. After verifying the raw-materials, finished goods, namely, sponge iron, pig iron, MS scrap, MS Ingots/ Billets, TMT Bar, the shortage was noticed. Noticee No.2 - Shri Sandeep Agarwal, the Director of M/s. Hariom Ingots & Power Private Limited admitted the said shortage and the duty evasion of Rs. 3,57,249/- which he paid vide challan No.50157 dated 08.08.2012. 2.1 Certain incriminating documents were recovered from the premises and even from the Car parked inside the factor....
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....hat the Order-in-Appeal has adjudicated the Show Cause Notice dated 6 May, 2016. The said Show Cause Notice was served upon 30 different people where the main Noticee was M/s. Hariom Ingots & Power Private Limited with the Directors thereof. It is submitted that appeal against 17 of those Noticees has already been decided in their favour vide the Order of Division Bench of this Tribunal vide Final Order bearing No.51109-51125/2019 dated 22 August, 2019. It is submitted that once the demand against the main Noticee has been dropped the impugned demand is not at all sustainable and is liable to be set aside for want of any evidence of alleged clandestine removal and duty evasion against the appellant. Learned Counsel has produced the copy of ....
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....elying upon various case laws as M/s.Anwar P.V. vs. P.K. Basheer - reported at 2017 (352) ELT 416 (S.C.), Ambica Organics vs. C.C.Ex. Surat reported in 2016 (334) E.L.T. 97 (Tri.), Premier Instruments & Controls Ltd. vs. CCE, Coimbatore reported in 2005 (183) ELT 65 (Trib.) it was held that there is no cogent evidence but the violation of mandatory provisions on part of the Department. The benefit whereof was ordered to be extended in favour of the Noticees. 6.2 It has also been already held that shortage was detected only on the basis of eye estimation/average weight. There was otherwise no document recovered from the factory of the main Noticee (M/s.Hariom Ingots) and the residence of its Directors. No proof with respect to the loose doc....
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....td. & Suresh Agarwal vs. CCE, Raipur in Appeal No. E/52062 & 52066/2018 heard on 16.11.2018, which is held as follows:- 9. The law i.e. as to whether the third party records can be adopted as an evidence for arriving at the findings of clandestine removal, in the absence of any corroborative 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 3....