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M/s HSR Re-Rolling Pvt Ltd Versus Commissioner of Central Excise, Raipur

2016 (2) TMI 761 - CESTAT NEW DELHI

Demand of excise duty on unaccounted, clandestine removal of re-rolled products of iron/steel - recovery of certain documents at the raw material supplier's end and statement of the Director of the appellant - Held that:- No other verification, including the verification at the appellant's premises has been made during the investigation. There is absolutely no corroboration relating to transportation of unaccounted sponge iron, payment of amount, manufacture of MS Ingots out of sponge iron and f .....

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e learned Commissioner (Appeals) set aside the penalty imposed on Shri Drolia on the ground that he has joined the company as Director on 01/7/2008 and as such was not involved in the clandestine removal that happened during November 2007 to April 2008. There is element of contradiction here to the extent that while admitting that Shri Drolia was not with the company as Director during the impugned period, his statement to support the clandestine clearance during that period was relied upon. Eve .....

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ndran The present appeal is against order dated 16/05/2011 passed by Commissioner (Appeals-I), Raipur. The appellants are engaged in the manufacture of MS Ingots/Angles, CTD Bars, MS Plates etc. liable to Central Excise duty. Based on certain investigation conducted with M/s Shri Sita Ispat and Power Pvt. Ltd., manufacturers of Sponge Iron, certain proceedings were initiated against the appellant. The Revenue's case is that M/s Shri Sita Ispat and Power Pvt. Ltd. cleared 79.610 of Sponge Iro .....

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pheld the findings of the Original Authority, but set aside the penalty on Shri Drolia. Aggrieved by this order, the present appeal is filed by the appellant. 2. The learned Counsel for the appellant submitted that: (a) the whole case of non-payment of Central Excise duty on the total quantity of 70.349 MT of re-rolled products is based on presumptions with no evidence; (b) based on certain enquiry in the premises of M/s Shri Sita Ispat and Power Pvt. Ltd. the officers proceeded to allege unacco .....

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tting the clandestine manufacture and clearance of products further manufactured using such unaccounted sponge iron ; and (d) there is no evidence to indicate the transport of raw material, payment for the same, actual manufacture of unaccounted ingots and thereafter re-rolled products, clearance of such re-rolled products, the details of buyers of such product etc. (e) Shri Drolia joined the company as Director on 01/7/2008. During the impugned period, he was neither a Director nor involved in .....

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mpugned order and states that the clearance of unaccounted sponge iron by M/s Shri Sita Ispat and Power Pvt. Ltd. to the appellant based on parallel invoice would indicate clandestine activity by the appellant. 4. Heard both the sides and examined the appeal records. The whole case of demand of excise duty on unaccounted, clandestine removal of re-rolled products of iron/steel was based on recovery of certain documents at the raw material supplier's end and statement of the Director of the a .....

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