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2019 (5) TMI 936 - AT - Central ExciseDuty & Penalty for clandestine manufacture and removal of goods - MS scrap and MS Ingots - most of the clearance of MS ingots were effected to M/s. Prince TMT steels Pvt. Ltd., their sister unit and M/s. Beepath Castings Pvt. Ltd. - reliance placed on statements of Shri C.K. Abdurahiman, General Manager and Shri Sibiraj, Chemist of the main respondent - demand also based on documents recovered from the premises of he respondents and investigation conducted - revenue neutrality - Confiscation - penalties. HELD THAT:- We find that on the basis of the same investigation and the statements of the witnesses and the documents recovered from the premises of the respondents, show-cause notices were also issued to M/s. Prince Rollings (P) Ltd. alleging unaccounted production and clearance. On appeal before the Tribunal, the Tribunal after analyzing the entire evidences on record passed a detailed Final Order in M/S. PRINCE TMT STEELS PVT LTD, M/S. PRINCE ROLLINGS (P) LTD., SRI ANUB SHA, DIRECTOR, SRI. C.K. ABDURAHIMAN, GM, SRI AHMED FAIZAL SHA, DIRECTOR, SRI T.K. ABDUL KARIM, MD VERSUS C.C.,C.E. & S. T- CALICUT [2018 (10) TMI 893 - CESTAT BANGALORE] and set aside the impugned order by allowing the appeals filed by M/s. Prince TMT Steels (P) Ltd., M/s. Prince Rollings (P) Ltd. and other co-noticees on merits. Penalties were dropped - The present proceedings are also based on the same facts, statements and documents recovered during investigation. Further, it is well settled legal position that the allegation of manufacture and clandestine removal of goods without payment of duty being a serious charge, the burden of proof is on the Revenue. The charge must be proved by producing cogent / positive material evidence of procuring raw materials, manufacture of goods, removal of goods from the factory, receipt of the goods by the buyer and receipt of consideration etc. Thus, the Learned Commissioner has given careful consideration to the facts of the case and has given reasoned findings which are similar to the case, based on same set of facts and investigation, decided by this bench. Therefore, no sufficient cause has been made out by the Revenue so as to necessitate the interference of this bench in the impugned order. Demand set aside - appeal dismissed - decided against Revenue.
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