TMI Blog2015 (6) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the factories of the appellant had been visited in follow up action nor there is any allegation that any discrepancies in the stock of finished goods or raw material has been noticed in their factories. In all these cases though the inquiries have been made with the representatives of the appellant, there is nothing in those statements from which any adverse conclusion can be drawn against the appellants. The entire evidence in support of the Department's allegation of duty evasion against the appellants and the confirmation of duty demands against them alongwith interest is only the documents recovered from Shri Gopal Krishna Aggarwal and his statements - Since, in this case the appellant had requested for cross-examination, but the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Steel without payment of duty. The Commissioner vide order-in-original dated 31/3/13 confirmed the duty demands of the following amounts against the appellant alongwith interest thereon under Section 11AB- (a) M/s Seleno Steels Ltd. - ₹ 47,56,813/-, (b) M/s Maa Kali Alloy Udyog Pvt. Ltd. - ₹ 41,73,203/-, (c) M/s B.S. Sponge Pvt. Ltd. - ₹ 10,43,381/-, (d) M/s Nav Durga Fuel Pvt. Ltd. - ₹ 18,27,992/- and (e) M/s Raigarh Ispat and Power P. Ltd. - ₹ 72,23,040/-. 1.2 Beside the above duty demands, confirmed alongwith interest, the Commissioner also imposed penalty of equal amount on the above-mentioned appellants under Section 11AC. 1.3 The appellants filed appeals to the Tribunal against thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments, Learned Counsel for the Petitioners prays for leave to withdraw these appeals to approach the Tribunal itself by way an appropriate application for restoration of the appeals on the ground that there have been certain amendments in the law with regard to waiver of pre-deposit, alongwith certain judicial orders and order of the Tribunal in similar matters. 4. Learned Counsel for the Respondents submits that without prejudice to the rights and contentions of the Respondents in any proposed application that may be filed by the Petitioners it may not be construed as liberty to file restoration without pre-deposit. 5. As the present applications primarily arise out of non-compliance of an interim order, a merit adjudication is yet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Aggarwal Round Rolling Mills Ltd. and Mukesh Kumar Aggarwal vs. CCE, Raipur (Final order No. 52488/2014 dated 26/05/14) where the duty demand against the assessee was based on the records recovered from a commission agent M/s Monu Steel and his cross-examination has not been allowed, the Tribunal set aside the Commissioner's order and remanded the matter for denovo adjudication, that the ratio of this judgment of the Tribunal is squarely applicable to the facts of this case, and that in view of this, the impugned order ordering pre-deposit and the Tribunal's order dated 15/9/2014 dismissing the appeals for non-compliance of the stay order dated 11/7/14 is not correct. He also pleaded that he has no objection if the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agent Shri Gopal Krishna Aggarwal, which showed that the appellants sold certain consignments of sponge iron to various customers through M/s Gopal Steel and for which Shri Gopal Krishna Aggarwal received commission. Beside these documents, the Department also relies upon the statements of Shri Gopal Krishna Aggarwal explaining the entries in the documents seized from him. However, from the records it is clear that no inquiry had been made with the transporters or the customers mentioned in the records of Shri Gopal Krishna Aggarwal and similarly neither the factories of the appellant had been visited in follow up action nor there is any allegation that any discrepancies in the stock of finished goods or raw material has been noticed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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