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2015 (5) TMI 734 - AT - Central ExciseClandestine removal of goods - Clearance of goods without payment of excise duty and invoices - Held that:- Similar issue has come up in several other cases of similar nature like in the case of RA Castings Pvt. Ltd. Vs. CCE, Meerut-I [2008 (6) TMI 197 - CESTAT NEW DELHI] and [2010 (9) TMI 669 - ALLAHABAD HIGH COURT] and [2011 (1) TMI 1302 - Supreme Court of India] and in the case of Bhavani Shankar Castings Ltd. Vs. CCE Jallandhar [2009 (2) TMI 632 - CESTAT, NEW DELHI] [2009 (11) TMI 676 - KARNATAKA HIGH COURT] where it has been held the demand can not be sustained merely on the basis of allegation of high consumption of electricity in the absence of any other evidence to substantiate unaccounted production and clandestine removal. The ratio of these judgments are prima facie applicable to the present case. It is however seen that there is this evidence in the form diary entries referred to above atleast to the extent of 395 MT of steel having been removed clandestinely. The duty on this quantity of steel comes to about ₹ 11 lacs. In the case on M/s. Monu Steels, they have in effect admitted that they were indulging in facilitating clandestine clearances from M/s. Nibi Steels and also admitted that 395 MT of MS Ingots were received from M/s. Nibi Steels without invoices. - Partial stay granted.
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