2021 (4) TMI 382

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....d 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. The Scrutiny of documents and further investigation revealed that t....

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....he 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. 5. Per-contra, ld. D.R. for the Department has submitted that the Officers of Headquarters, Preventive Branch had conducted massive investigation and searches in the premises of M/s.PIL and recovered voluminous incriminating documents sufficiently proving that the appellants have supplied unaccounted raw-material to M/s. PIL. The order under challenge has discussed th....

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....ere is no other evidence or document in the form of stock verification of the raw-material of the appellant and the material supplied to M/s. PIL nor any evidence about usage of any transportation by the appellants for transporting the alleged quantity of raw-material to M/s.PIL. In absence thereof the documents recovered from M/s.PIL cannot be held against the appellant. 8. It is well settled law that there has to be some concrete evidence which would show clandestine manufacture of goods, as was reiterated by Tribunal, Delhi in the case of Commissioner of Central Excise & Service Tax, Raipur vs. P.D. Industries Pvt. Ltd. reported as 2016 (340) ELT 249 (Tri.-Del.). Earlier also in the case of Continental Cement Company vs. Union of India ....