2024 (6) TMI 1319

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....OLKATA - AT (Judgement / Order / Decisions)<br>Dated:- 26-6-2024<br>Excise Appeal No. 406 of 2012 Excise Appeal No. 407 of 2012 Excise Appeal No. 568 of 2012 Excise Appeal No. 569 of 2012 - FINAL ORDER NO. 76175-76178/ 2024<br>Central Excise<br>HON'BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) And HON'BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Mr. Rahul Tangri & Ms. Udita Saraf, Advocates for the A....

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...., Regional Units of Jamshedpur & Rourkela (DGCEI) carried out search operations at the factory premises of the Appellant as well as the premises of M/s. Sachdeva Engineering Works Pvt. Ltd. (SEWPL) on 26.09.2007. During course of investigation various records and documents were seized from the premises of the Appellant as well as factory cum office premises of SEWPL. Further, statements were also ....

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....f goods. Consequently, Show Cause Notices were issued to the Appellants to demand duty on clandestine removal of goods along with interest and to impose penalty on appellants and personal penalty was also proposed upon Shri Bharat Bhushan Sachdeva. 5. The Appellants contested the Show Cause Notice but the Adjudicating Authority confirmed the allegation in the Show Cause Notice concluding that t....

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.... Excise Act. Therefore, on that ground also, the impugned orders are to be set aside. 9. He further submitted that the clandestine clearance needs to be proved with cogent evidence and not on the basis of preponderance of probabilities on conjecture and surmises. Therefore, impugned order has to be set aside. 10. On the other hand, Ld. Authorized Representative, for the Revenue, supported th....