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Shankar Nachrani, M/s. R.K. Organics Chemical (Rolling Mills) Versus CCE & ST, Raipur

2016 (7) TMI 495 - CESTAT NEW DELHI

Clandestine removal of manufactured M.S. Ingots - confiscation - redemption fine and penalty - Held that:- While there is a basis to proceed with further investigation to establish clandestine manufacture and clearance, the case is not complete as no element of evidence has been unearthened which can even indirectly indicate clandestine manufacture and clearance thereafter without payment of duty on M.S. Channels. Even the quantum of un-accounted clearance of M.S. Channels is arrived at by deriv .....

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Department was not in a position to investigate the case at the buyers end of the appellants as details were not disclosed by the appellants. Since the appellants are denying any such clearance, it is for the Department to adduce evidence of clandestine manufacture and clearance. - The evidences alleged are not sufficient enough to sustain the case of the Department and accordingly, the impugned orders are not sustainable. - Demand set aside - Decided in favor of appellant. - Excise Appeal .....

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he officers of DGCEI conducted certain investigations in the premises of M/s. Hanumant Ispat Pvt. Ltd., manufacturer of M.S. Ingots. During the course of investigation, the officers retrieved a pen drive containing various records. It was revealed that the main appellants name was figuring as one of the consignees of 81.210 MTs of M.S. Ingots cleared without payment of duty by M/s. Hanumant Ispat Pvt. Ltd. Such clearance was also admitted by Shri Aggarwal, Director of the said company. The brok .....

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the main appellant and further penalty of ₹ 2,00,000/- on Shri Shankar Nachrani, the second appellant in this case. The goods were ordered to be confiscated and allowed for redemption on payment of a fine of ₹ 3,00,000/-. On appeal, the Commissioner (Appeals) upheld the order except for setting aside the confiscation and redemption fine. The present appeals are directed against the Commissioner (Appeals) s orders. 3. Ld. Counsel for the appellants submitted that the whole case is bui .....

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hat too, only for supply of raw materials cannot be sustained against the appellants. 4. Ld. AR submitted that there were clear corroborative evidences for the supply of 81MT of M.S. Ingots to the main appellant without proper accounting and payment of duty. The appellants did not come with any details about further disposal of the said ingots and as such, the department is right in alleging clandestine manufacture and thereafter no duty is paid on clearance of M.S. Channels converted from illic .....

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ly of 81 M.Ts. of M.S. Ingots. The appellants denied a receipt of the said ingots in the statement given before the officers. Admittedly, the clandestine manufacture and non-duty paid clearance of M.S. Channels have been inferred from the evidences collected for supply of raw materials from third party. While there is a basis to proceed with further investigation to establish clandestine manufacture and clearance, the case is not complete as no element of evidence has been unearthened which can .....

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