AI Drafter 
TaxTMI 
TaxTMI 
2025 (5) TMI 639
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....ppeals arising out of a common order, therefore, all appeals are disposed of by a common order. 2. The impugned order is based on a common investigation conducted at the premises of one M/s Trikoot Iron & Steel Casting Ltd. M/s Trikoot was engaged in the manufacture of MS Girders, Rounds, TMT Bars, MS Ingots, Castings etc. On 04.07.2013 the Directorate General of Central Excise Intelligence pursuant to intelligence, conducted simultaneous searches at the factory premises of M/s Trikoot office and residential premises of Shri Vibhav Goyal, Director of M/s Trikoot. During the search some loose sheets, hard disks, pendrives were seized. Print outs were also taken from seized hard disks. During the course of search of the factory premises of....
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....of 2024 dated 09.09.2024 held that the documents recovered during the course of investigation from the premise of M/s Trikoot are not admissible documents, as the condition set out under section 36B(4) of the Central Excise Act were not satisfied, therefore, the demand against M/s Trikoot was set aside. 3. Learned counsel for the appellant submitted that the demand has been raised against the appellants being supplier of goods to M/s Trikoot is on the basis of print outs taken from the hard disks found in the residential premises of Shri Vaibhav Goyal, which is not admissible evidence as per the order of this Tribunal in the case of M/s Trikoot dated 09.09.2024. It is the submission of the learned counsel for the appellant that no incrim....
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....esentative appearing for the department opposed the contentions. 5. It is the submitted that apart from the electronic documents some physical documents were also recovered from M/s Trikoot and when appellants were confronted with the documents recovered from M/s Trikoot, they admitted that they have cleared goods clandestinely to M/s Trikoot. In the case of M/s Trikoot, this Tribunal was not examined or appreciated the physical evidence recovered from M/s Trikoot which are very much relevant to the appellants and on the basis of these documents which has been confronted by the appellants demand has been raised. He submits that during the course of hearing, this Tribunal was of the view that the documents recovered from the premise of M/....
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....irectorate 2013(294) ELT 172 (ATFE) (b) Naresh J. Sukhawani vs. Union of India 1996 (83) ELT 258 (SC) (c) Surjeet Singh Chhabra vs. Union of India 1997 (89)ETL 646 (SC) (d) K.I. Pavuny vs. Asstt. Collr. (Hq). C. Ex. Collectorate, Cochin 1997 (90) ELT 241 (SC) (e) Commissioner of C. EX. Mumabi-V vs. Nipon Zip Industry Pvt Ltd. 2009(236) ELT 554 (Tri.-Mumbai) (f) Power Control Corporation vs. CCE & ST., Jaipur-I 2019(369)ELT 471 (Raj.) (g) Silicone Concepts International Pvt Ltd. vs. Pr. Commissioner of Customs ICD, Tkd(Import) New Delhi 2019 (369)ELT 710 (Tri.-Del.) 6. Heard the parties and considered submissions 7. We find that initially the case was started from investigation in t....
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....heavily relied on the decisions of R.S. Company (supra). 10. We have gone through the said decision. In the said case the search was conducted in the premises of the appellants as well as the transporters and further searches were conducted in the premises of the buyer appellants, wherein it was found that the said goods cleared clandestinely were found recorded in the books of accounts of the buyer appellants and the same has been corroborated issued by the invoice issued by the supplier and documents were recovered from the premises of the transporters. In that circumstances, it was held by the Hon'ble High Court that there was corroborative evidence available on record and came to the conclusion that the third party evidence recovered....
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....the law on the point is well settled. In a case resting on circumstantial evidence, the circumstances put forward must be satisfactorily proved and those circumstances should be consistent only with the hypothesis of the guilt of the accused. Again those circumstances should be of a conclusive nature and tendency and they should be such as to exclude every hypothesis but the one proposed to be proved. In other words, there must be a chain of evidence so far complete as not to leave any reasonable ground for a conclusion consistent with the innocence of the accused and it must be such as to show that within all human probability the act must have been done by the accused." 12. As it is held by the Hon'ble Apex Court that documents recover....