TMI Blog2016 (2) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... om M.S. Ingots to M.S. Angles, etc. and thereafter, their unaccounted clearance to various buyers. No verification was made in the appellant’s manufacturing unit or in their records. The admission made by the Director or Partners of the appellant /assesses gives a strong indication of the clandestine activity of the appellant /assessee. However, that by itself cannot be a conclusive evidence especially, as the product on which duty is demanded is M.S. Angles and Channels, etc., which are made from M.S. Ingots, which are in turn made from purported clandestinely received sponge iron. The statements did not provide details of receipts with dates, manufacture or sale to identifiable buyers etc. It is essential to have some piece of corroborati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of the said company admitted such non-duty paid clearances. Among such clearances, 32.860 M.T. of sponge iron were said to have been cleared to Raipur Forgings Pvt. Ltd.; 36.330 MTS to M/s. Krishna Iron Strips Tubes Pvt. Ltd.; 44.37 MTs of Sponge Iron to Shri M/s. Shriram Rolling Mills. As a follow up, statements of Shri Sunil Kedia, one of the Directors of M/s. Raipur Forgings Pvt. Ltd., Shri Sunil Agarwal, Director of M/s. Krishna Iron Strips Pvt. Ltd. and Shri Sandeep Gidwani, Partner of M/s. Shriram Rolling Mills were recorded. All of them confessed to the receipt of the above sponge iron respectively in their units for further manufacture and unaccounted clearances of M.S. Angles, Channels, etc. Proceedings were initiated aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case. Ld. AR submitted that when there is an admission statement given before the officers, which was not retracted till the show cause notice was issued, the same is admissible as evidence and confirmation of duty has been rightly made by the lower authorities. He further submitted that the Tribunal in S.M. Steel Ropes - 2014 (304) ELT 591 (Tribunal-Mumbai) held that duty demand can be confirmed based on the confessional statement which was voluntarily given. 6. I have heard both the sides and examined the appeal records. 7. The point for decision is sustainability of demand of duty on the finished products based on the evidence put-forth by the Revenue in the proceedings before the lower authorities. The case originated with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in Dhingra Metal Works - 2010-TIOL-693-HC-DEL-IT held that though confessional statement may be starting point of investigation, in the absence of other evidence indicating clandestine removal, the same cannot be made the sole basis for deciding against the assessee. Though the admission is extremely important peace of evidence, it cannot be said to be conclusive evidence. In Collector of Customs Vs. D. Bhoormul, the Honble Supreme Court held that the Department would have deemed to have discharged its burden if it adduces only so much evidence, circumstantial or direct, as is sufficient, to raise a presumption in its favour with regard to existence of the fact sought to be proved. As mentioned earlier in the present case, inquiries s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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