TMI Blog2015 (10) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... ed demand has been confirmed and penalties imposed merely on the basis of incriminated documents recovered from M/s. Monu Steel. In the case of Rutvi Steel & Alloys Vs. Commissioner Central Excise, Rajkot [2009 (7) TMI 231 - CESTAT, AHMEDABAD] 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 reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se appeals have been filed against Order-in-Appeal No.09-10 and 11/RPR-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 been confirmed against M/s. J.S. Forge Ltd. but penalty of ₹ 4 lakhs impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of MS Ingots/Sponge Iron, valued at ₹ 26,30,256/- during the period 2006-07 which were not found have been accounted for by the appellants. The director of M/s. Monu Steels admitted that the said un-accounted quantity was cleared by M/s. J.S. Forge Ltd. without payment of duty of ₹ 4,29,258/-. 3. The appellants have contended that there is no evidence found in their premises about s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed merely on the basis of incriminated documents recovered from M/s. Monu Steel. In the case of Rutvi Steel Alloys Vs. Commissioner Central Excise, Rajkot 2009 (243) ELT 154 (Tri. -Ahmd.) 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 do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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