TMI Blog2014 (4) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... me set of statements recorded during the investigation, is required to be set aside. As such, by following the decision of D P Industries [2007 (7) TMI 115 - CESTAT, NEW DELHI] - Decided in favour of assessee. - Appeal No. 6096, 6097, 6098 & 6099 of 2004 - EX[DB] - Final ORDER NOs. A/ 50776-50779 /2013-Ex(DB) - Dated:- 21-2-2014 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri K K Anand, Advocate For the Respondent : Shri B B Sharma, DR JUDGEMENT Per Archana Wadhwa (for the Bench): All the four appeals are being disposed of by a common order as they arise out of same impugned order passed by Commissioner vide which he has confirmed duty of Rs.84,92,243/- against M/s. Ambeecee Consolida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hospital, the statement of son Shri Pankaj Jain was recorded on 23.7.97 admitting the recovery of above documents. Thereafter the statement of various persons were recorded. It may be noted here that three Directors of M/s. Ambeecee Consolidated Enterprises India P Ltd. are also Directors in another ingot manufacturing unit M/s. D P. Industries . Shri Hem Chand Jain along with his son Shri Pankaj Jain was partners in M/s. D P Industries who were converting ingots into flats. 4. During the course of investigation statement of various persons were recorded. We are not adverting to the detailed contents of the said statements as we find that the same were very evidence collected by the Revenue during the course of investigation, alleging cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that as can be seen from the said judgments, the same very weighment slips Dharm kanta slips and loose papers etc. recovered from the residential premises of Shri Hem Chand Jain were the evidence relied upon by the Revenue inasmuch as the Tribunal in the said decision has held that same are not sufficient, the present demand is also required to be set aside by following the Tribunals decision. 6. Learned DR appearing for the Revenue draw our attention to the recovery of documents from the residential premises of Shri Hem Chand Jain and various statements recorded by the department, indicating that said appellants has been indulging in clandestine activities. As such, he prays for rejection of the appeal. 7. After going throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they do not sell the flats at all. The departments case is that apart from the job work, the appellants manufacture and clear flats without payment of duty. The basis for the charge is the documents namely Dharmkanta slips recovered from Shri Hem Chand Jain. When the Dharamkanta Slips indicate the details of lorry number, nothing prevented the departmental officers in investigating the matter further by locating the buyers of the flats. There is no evidence that the appellant firm actually cleared the flats without payment of duty. In order to manufacture flats, first raw materials namely the ingots should be received. Since, the source of ingots in the present case is M/s. D.P. Processors Pvt. Ltd. and also M/s. Ambeecee Consolidated E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries , we set aside the impugned order and allow all the four appeals with consequential relief to the appellants. (Pronounced in the open court on ) Per Rakesh Kumar:- 9. While I fully agree with the conclusions of my ld. sister, since I am of the view that certain points in this matter have to be emphasized, I am recording a separate order. 10. The appellant company, M/s. Ambeecee Consolidated Enterprises India Pvt. Ltd. are manufacturers of stainless steel ingots from scrap. Shri Hem Chand Jain, Shri Sarwan Kumar Jain and Shri Vinod Kumar Jain are the directors of this company. There is another group company, M/s. D.P. Processors (P) Ltd., whose director is Shri Sarwan Kumar Jain and this company also manufacturers sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant company, mention the name of the product or the name of the company to which the same pertain. Even if it is assumed that these figures were the figures of production and clearance of stainless steel ingots, it is not known as to whether the same pertain to the appellant company, M/s. Ambeecee Consolidated Enterprises India Pvt. Ltd. or to M/s. D.P. Processors (Pvt.) Ltd., who were also manufacturing the same products and if, these figures pertained to both the companies, what is the break-up. Even if these figures are treated as the figures of production of stainless steel ingots by M/s. Ambeecee Consolidated Enterprises India Pvt. Ltd. and M/s. D.P. Processors (Pvt.) Ltd., there is absolutely no evidence to conclude that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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