2025 (9) TMI 994

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....4/05/2018 (Annexure A/1) by which the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred as the "Tribunal") has allowed the appeals filed by the respondents herein. 2. The instant appeal was admitted for hearing on 02/07/2019 by formulating the following substantial questions of law :- "(i) Whether the CESTAT is correct in holding that case against the Respondents cannot be sustained since the proceedings against M/s Devi Industries (Devi Iron & Power (P) Ltd.) stands already set aside by the tribunal, without going into the merits as discussed in the Order-in-Original No. RPR/ EXCUS /000/COM/081/2017 dated 14.12.2017 ? (ii) Whether the CESTAT is legally correct in holding that in the present case, n....

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....dicating Authority) having his office at Central Excise Building, A/B Block, 1st Floor Tikrapara, Raipur within 30 days of the receipt of this notice as to why; (a) Central Excise duty, amounting to Rs. 12,12,73,187/- (Rupees Twelve Crores, Twelve Lakhs, Seventy Three Thousands One Hundred and Eighty Seven only) inclusive of Education Cess and Secondary & Higher Education cess, leviable on clandestine clearance of 31187.310 MTs of rolled products, valued at Rs. 71,15,77,434/- as detailed in RUD-27 to this show cause notice, should not be demanded and recovered from them under proviso to sub-section (1) of Section-11A of the Central Excise Act, 1944. (b) Interest at the appropriate rate, on the above Central Excise duty det....

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....pondent by the department other than the statement recorded against V.P. Goswami, Senior Manager, Sales and since the entire proceedings against M/s Devi Industries stands set aside, the case made against the appellant cannot be sustained only on the basis of confessional statement of Shri Goswami and the Tribunal further held that no tangible evidence has been gathered by the department for proving clandestine removal against which this appeal has been preferred by the appellant. 4. Mr. Maneesh Sharma, learned counsel for the appellant, would submit that against the order dated 20/04/2018 passed by the Tribunal in the case of M/s Devi Iron and Power Pvt. Ltd., the appellant herein preferred Tax Case No. 153/2018 which has been allowed b....