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2016 (12) TMI 282 - AT - Central ExciseDemand - Clandestine removal - suppression of facts - sponge iron - Held that: - M/s PDIPL, the appellant admits the shortage of ₹ 103.815 MT of sponge iron in the form of admission statement dated 25.08.2008 given by Sh. A.R. Rao, General Manager (Commercial); the incriminating records/documents were also recovered from the factory of M/s P. D. Industries Pvt. Ltd., which corroborate the fact of clandestine removal of the subject goods found short during physical verification. The impugned order in para 10.2 gives the findings in this regard. There is no evidence produced by M/s PDIPL, the appellant, to counter the same. Therefore, there is no scope to interfere with the impugned order in this regard. In case of other part of the demand, which is of ₹ 18,39,809 against the suppressed production and clandestine removal of 549.660 MT of sponge iron, there are sufficient evidences available in the form of loose papers, log sheets, outgoing and incoming goods details and statement of GM (Commercial), Sh. A.N.Rao. M/s PDIPL also deposited the major part of this demand which was appropriated by the impugned order - Based on the evidences available on record we agree with the findings given in this regard by the impugned order. Thus there is no scope to interfere with the impugned order confirming above demand of ₹ 18,39,809 against the appellant. We have held that there is no scope to interfere with the impugned order confirming the demand of ₹ 3,06,902 and of ₹ 18,39,809 (i.e total of ₹ 21,46,711), and once above demands have been found sustainable there is no scope to interfere with the imposition of equivalent penalty of ₹ 21,46,711, where benefit of reduced penalty of 25 per cent of the duty confirmed and interest thereon has also been given under section 11 AC of Central Excise Act, 1994 by the impugned order. The part of the order concerning the demand of ₹ 52,31,280 on suppressed production and clandestine clearance of 5140.709 sponge iron is remanded for denovo decision to the adjudicating authority, who will provide reasonable opportunity of personal hearing and additional evidence, if need be to the Noticee-appellant M/s P.D. Industries Pvt Ltd. Consequently, the Revenue's appeal is allowed by way of remand to the adjudicating authority. Appeal disposed off by way of remand.
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