2022 (5) TMI 983

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....nha, Advocate for the Appellant Mr. O.P. Bisht, Authorised Representative for the Respondent ORDER The impugned appeal has been filed against the order of Commissioner of Central Excise dated 19th October, 2015. 2. The facts relevant for the purpose are that the appellant M/s. Yash Industries, Shahdra, Delhi is the manufacturer of copper ingots and is a unit registered under Central Ex....

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....e adjudicating the said show cause notice, amount of Rs. 66,29,476/- was ordered as recoverable from the appellant alongwith the interest in view of Section 11A sub Section (4) of Central excise Act. In addition, a penalty of the equal amount was also imposed upon under Section 11AC of the Central Excise Act. However, an amount of Rs.30.00 Lakhs already deposited by the appellant was ordered to be....

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....umption/eye estimation for the weight of each ingot." 5. We have heard rival submissions, we find that the primary challenge made in the original proceedings as well as the proceedings under rectification of mistake is to the fact that statements of various witnesses have been relied without the said statement being tested for relevance under Section 9D of the Central Excise Act, 1944. In this ....

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....ecovered from the factory premises as well as from the residences. 6. In the above background, since there is some documentary evidence available on record and there are various statements which the appellant claims have been obtained under duress reliance on the said statements cannot be placed in absence of the same being tested under Section 9D of the Central Excise Act, 1944. 7. In this ....