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M/s. J.S. Forge Ltd., Shri Soumitra Das Versus Commissioner of Central Excise Raipur

2015 (10) TMI 1250 - CESTAT NEW DELHI

Duty demand - Clandestine removal of goods - Held that:- There is no evidences at all which have been recovered from the appellants regarding any alleged clandestine removal.There is also no confessional statement from the appellants in this regard.T .....

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HMEDABAD] the CESTAT held that entries in the diary of a third party are insufficient to sustain clandestine removal. In this case also, there is no evidence on record to confirm the demand except the incriminating documents recovered from M/s. Monu .....

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r of assessee. - Excise Appeal No. 52046 & 52051 of 2014-Ex (SM) - ORDER NO. FO/52107-52108/2015-Ex(SM) - Dated:- 1-7-2015 - Mr Ashok Jindal, Member (Judicial), J. For the Petitioner : Shri Manish Saharan, Advocate For the Respondent : Shri G R Singh .....

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R-II/2014 dated 28.01.2014 which up held the Order-in-Original No. 08/AC/Adj/2013 dated 26.03.2013 with modification in terms of which inter alia demand of Central Excise duty to ₹ 4,29,258/- along with interest and mandatory equal penalty has .....

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engaged in manufacture of M.S. Ingots, Casting, forgings, fabricated items, equipments and equipment items, Storage tanks etc. During a search of M/s. Monu Steels certain documents and records showing suppression of production and clandestine remova .....

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, files, ledger etc. recovered during search from their premises inter alia showed that appellants No. 1 had cleared 154.900 MT of MS Ingots/Sponge Iron, valued at ₹ 26,30,256/- during the period 2006-07 which were not found have been accounted .....

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in their premises about such alleged clearance. Mr. Soumitra Das was shown the incriminated documents recovered based on which the allegation was made but he never confessed that the appellants had cleared the goods clandestinely and merely acknowled .....

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ine removal. 5. I have considered the submissions. I find that there is no evidences at all which have been recovered from the appellants regarding any alleged clandestine removal.There is also no confessional statement from the appellants in this re .....

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